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2008 (11) TMI 212 - CESTAT, NEW DELHIPayment under protest – refund – period of limitation – Held that - that when the duty has been paid under protest, the period of limitation would be start to run from the date of the final decision in the assessee’s own case - Even if the payment of duty prior to adjudication order passed by the Additional Commissioner is treated as payment under protest, the protest cases to exist once the Additional Commissioner’s order was set aside and the issue was decided by the CCE (Appeals) in assessee’s favour on 26-3-04 - the relevant date for computing the period of one year would be the date of CCE (Appeals)’s order i.e. 26-3-04 and since the refund claim had been filed for beyond the period of one year from this date, the same is time-barred – refund rejected.
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