2023 (10) TMI 726

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant : Shri Sachin Chitnis & Shri Kiran Charan, Advocate For the Respondent : Shri R.K. Agarwal, Superintendent (AR) RAMESH NAIR The issue involved in the present case is that whether the refund claim filed by the appellant is barred by limitation, when the excise duty for which the refund sought for was paid under protest. 1.1 The brief facts of the case are that in respec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nctioning authority i.e. Assistant Commissioner of Central Excise, Surat, by Order-in-Original No. SRT-II/DIV-II/09/R/2014-15 dated 27.01.2015 rejected the refund claim based on the ground that CESTAT order No. A/1666/2011-WZB/AHD dated 29.9.2011 in favour of IOCL-Siddhpur has been challenged by the department and has been admitted by the Hon'ble Supreme Court and is pending. 1.2 He further hel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¢ Indian Oil Corporation Ltd. - CESTAT Ahmedabad Order No. A/10944/2018 dated 24.4.2018 • Indian Oil Corporation Ltd. - CESTAT Ahmedabad Order No. FO/A/11551/2023-EX [DB] dated 21.7.2023 • Nirlep Alliances Ltd. - 2018 (362) ELT 915 (Tri-Mum) • GE Power India Ltd. - CESTAT Order No. A/12615/2021 dated 15.02.2021 • Nayara Energy Ltd. - CESTAT Orde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellant had paid the duty on the behest of the audit objection which itself is a payment of duty under protest. Moreover, the appellant have also clearly mentioned in their TR-6 challan that the payment of duty is under protest. The appellant have also submitted a letter declaring that such payment of duty is under protest. In this position limitation provided under section 11B is not applicable....