https://www.taxtmi.com/caselaws?id=53441 The Tribunal allowed the appeal, directing the refund of Rs. 7,85,536/- to the appellants. It held that the amount was paid under protest, rejecting the Revenue's argument of time-bar on the refund claim. The Tribunal emphasized that the payment made during investigation was deemed to be under protest, not falling under the limitation period of Section 11B of the Central Excise Act. Consequently, the department was directed to provide the consequential relief to the appellants as ordered by the Tribunal. en-us Tue, 12 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 13:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53441 The Tribunal allowed the appeal, directing the refund of Rs. 7,85,536/- to the appellants. It held that the amount was paid under protest, rejecting the Revenue's argument of time-bar on the refund claim. The Tribunal emphasized that the payment made during investigation was deemed to be under protest, not falling under the limitation period of Section 11B of the Central Excise Act. Consequently, the department was directed to provide the consequential relief to the appellants as ordered by the Tribunal. Case-Laws Central Excise Tue, 12 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53441