https://www.taxtmi.com/caselaws?id=51105 Refund arising from reversal of Modvat credit made under protest was held not to be defeated by limitation under Section 11B because the protest covered the entire sequence of reversal, recredit and subsequent debit. The claim was also treated as timely from the date the recredited amount was again debited under departmental direction, since the refund cause of action arose only at that stage when the appellants were compelled to make the debit and pay interest. The limitation-based rejection was set aside and the matter remitted for adjudication on merits. en-us Tue, 22 Jan 2002 00:00:00 +0530 Wed, 22 Sep 2010 17:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51105 Refund arising from reversal of Modvat credit made under protest was held not to be defeated by limitation under Section 11B because the protest covered the entire sequence of reversal, recredit and subsequent debit. The claim was also treated as timely from the date the recredited amount was again debited under departmental direction, since the refund cause of action arose only at that stage when the appellants were compelled to make the debit and pay interest. The limitation-based rejection was set aside and the matter remitted for adjudication on merits. Case-Laws Central Excise Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51105