Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2002 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (1) TMI 1310 - AT - Central ExciseExtract: .......1B of the Central Excise Act. When the payment is under protest, the time bar provisions will not be applicable. Therefore, the refund claim filed after the period of six months from the date of payment of duty was liable to be allowed. The order of the Commissioner (Appeals) is correct in law and the same is upheld. The present appeal is rejected.
|