Refund Claim Not Subject to Time Limits as Amount Was Not Tax Under Central Excise Act Section 11B(1.

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....Refund of the amount deposited under-protest - Applicability of bar of limitation under Section 11B (1) of Central Excise Act - the statutory limitation period prescribed under Section 11B is not applicable to the refund claimed by the Appellant since the amount paid by the Appellant is not a tax. - AT....