https://www.taxtmi.com/caselaws?id=54408 The Commissioner (Appeals) allowed a refund claim in favor of the respondents despite the Revenue's argument that the payment under protest procedure was not followed. The Tribunal ruled that duty paid after a show-cause notice qualifies as payment under protest, not restricted by the limitation period. The Tribunal agreed that Section 11B did not apply, dismissing the Revenue's appeal. The judgment emphasized the importance of legal precedents in determining that the payment by the respondents was a deposit under protest, leading to the appeal's dismissal. en-us Fri, 18 Mar 2005 00:00:00 +0530 Wed, 20 Oct 2010 09:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54408 The Commissioner (Appeals) allowed a refund claim in favor of the respondents despite the Revenue's argument that the payment under protest procedure was not followed. The Tribunal ruled that duty paid after a show-cause notice qualifies as payment under protest, not restricted by the limitation period. The Tribunal agreed that Section 11B did not apply, dismissing the Revenue's appeal. The judgment emphasized the importance of legal precedents in determining that the payment by the respondents was a deposit under protest, leading to the appeal's dismissal. Case-Laws Central Excise Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54408