2021 (4) TMI 846

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....t: Ms. Shivani, AR ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the refund claim filed by the appellant holding that the same is barred by limitation under section11B of Central Excise Act, 1944. 2. The facts of the case are that an investigation was conducted against the appellant for the period August, 2019 and it was held that the appellant i....

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....d the same was rejected in terms of section 11B of the Central Excise Act, 1944. Against the said order, the appellant is before me. 3. Ld. Counsel for the appellant submits that earlier the appellant has paid the amount under protest to buy the peace and the same has been admitted in their show cause notice. In that circumstance, the time limit prescribed under proviso (2) to section 11B of th....