Refund Denial Overturned: Interest Refund Claim Period Starts from High Court Decision, Not CESTAT Order, per Section 11B(B)(ec).

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....Refund of interest deposited by the appellant (under protest) - denial on the ground of being time barred - The period of one year as per Section 11B(B)(ec) ibid is the date of decision of Hon’ble High Court and not the date of Final Order of CESTAT, as the appeal before Hon’ble High Court of Rajasthan being the one filed by the Department. Hence, the findings of authority below rejecting the refund as time barred are totally misplaced - AT....