https://www.taxtmi.com/caselaws?id=46883 Where a reclassification appeal succeeds and the duty payable is reduced, the differential duty becomes refundable as a consequential relief under Section 11B(3), without requiring a fresh refund claim. The Court treated the refund as flowing directly from the appellate order and held that the refund could not be denied for alleged non-compliance with Rule 233B or for failure to satisfy the protest requirement under the proviso to Section 11B(1). The broader question of whether the payment was made under protest was left unnecessary for decision. The refund rejection was set aside and consequential refund with interest directed. en-us Tue, 27 Jan 2004 00:00:00 +0530 Thu, 19 Jun 2014 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46883 Where a reclassification appeal succeeds and the duty payable is reduced, the differential duty becomes refundable as a consequential relief under Section 11B(3), without requiring a fresh refund claim. The Court treated the refund as flowing directly from the appellate order and held that the refund could not be denied for alleged non-compliance with Rule 233B or for failure to satisfy the protest requirement under the proviso to Section 11B(1). The broader question of whether the payment was made under protest was left unnecessary for decision. The refund rejection was set aside and consequential refund with interest directed. Case-Laws Central Excise Tue, 27 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46883