https://www.taxtmi.com/caselaws?id=53399 The Tribunal ruled in favor of the appellants in a case involving Modvat credit denial and refund claim rejection based on a time bar. The Tribunal held that the appellants, who contested a show cause notice and subsequently paid the disputed amount post the notice, were actively contesting the issue. Therefore, the time limit under Section 11B should not apply until the Commissioner's decision. The Tribunal deemed the deposit of the amount to be under protest and allowed the appeal, setting aside the lower authorities' rejection of the refund claim as time-barred. en-us Mon, 27 Sep 2004 00:00:00 +0530 Wed, 13 Oct 2010 12:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53399 The Tribunal ruled in favor of the appellants in a case involving Modvat credit denial and refund claim rejection based on a time bar. The Tribunal held that the appellants, who contested a show cause notice and subsequently paid the disputed amount post the notice, were actively contesting the issue. Therefore, the time limit under Section 11B should not apply until the Commissioner's decision. The Tribunal deemed the deposit of the amount to be under protest and allowed the appeal, setting aside the lower authorities' rejection of the refund claim as time-barred. Case-Laws Central Excise Mon, 27 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53399