2016 (8) TMI 1109

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....ets Asia Pvt. Ltd. filed a refund claim on 08/03/2011.  The refund claim arose as a result of an earlier dispute between the appellant and the Revenue regarding the admissibility of certain credit. Large part of the said credit was finally held to be admissible by the original adjudicating authority who accordingly passed an order dated 17/09/2010. The appellant filed a refund claim in respec....

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....eir letter dated 03/07/2009 made similar  assertions.   He therefore argued that the duty and the interest paid by them was under protest.  He further argued that the benefit of laws (v) (ec) of explanation  to Section 11B of the Act has not been extended to them on the ground that the said explanation is applicable only when the issue is settled by an appellate authority.....