https://www.taxtmi.com/caselaws?id=52876 The Tribunal rejected the revenue's appeal regarding the admissibility of a refund claim, upholding the decision in favor of the respondents. The Tribunal agreed with the Commissioner (Appeals) that payments made during litigation should be considered as payments made under protest, as per the Supreme Court judgment in Mafatlal Industries. The amount deposited as a pre-condition by the Commissioner (Appeals) cannot be classified as duty, thus not subject to the limitation under Section 11B of the Act. en-us Fri, 11 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 11:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52876 The Tribunal rejected the revenue's appeal regarding the admissibility of a refund claim, upholding the decision in favor of the respondents. The Tribunal agreed with the Commissioner (Appeals) that payments made during litigation should be considered as payments made under protest, as per the Supreme Court judgment in Mafatlal Industries. The amount deposited as a pre-condition by the Commissioner (Appeals) cannot be classified as duty, thus not subject to the limitation under Section 11B of the Act. Case-Laws Central Excise Fri, 11 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52876