Whether fly ash is excisable and duty paid under protest refundable; tribunal allowed refund, set aside order (Section 11B)

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....Whether 'fly ash' is excisable and whether duty paid under protest was refundable: Tribunal held classification disputes decided by other litigants do not dispose of an individual taxpayer's protest; relying on the principle in Mafatlal that payment under court order constitutes payment under protest, the appellant's unresolved protest precluded time-bar under Section 11B and entitlement to refund. The revenue's inaction on the appellant's protest and subsequent favorable decisions for similar units supported allowing the refund; the impugned order was set aside and the appeal allowed. - CESTAT....