https://www.taxtmi.com/caselaws?id=785142 Refund of duty paid under protest was treated differently from an ordinary refund claim under Section 11B of the Central Excise Act, 1944. The Tribunal held that the one-year limitation and relevant-date mechanism do not apply in the same manner where payment was made under protest, especially when the protest had not been expressly disposed of by the proper authority. It also held that dismissal of proceedings in another matter did not determine this assessee's own protest-based refund claim, since each claim stands on its own proceedings. The refund rejection as time-barred was therefore unsustainable. en-us Thu, 15 Jan 2026 00:00:00 +0530 Mon, 19 Jan 2026 07:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785142 Refund of duty paid under protest was treated differently from an ordinary refund claim under Section 11B of the Central Excise Act, 1944. The Tribunal held that the one-year limitation and relevant-date mechanism do not apply in the same manner where payment was made under protest, especially when the protest had not been expressly disposed of by the proper authority. It also held that dismissal of proceedings in another matter did not determine this assessee's own protest-based refund claim, since each claim stands on its own proceedings. The refund rejection as time-barred was therefore unsustainable. Case-Laws Central Excise Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785142