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2015 (9) TMI 1536 - AT - Central ExciseRefund claim - payment of duty under protest - rejection on account of time limitation - the refund claim has been filed after one year from the date of the adjudication order - Held that: - Sub-section (1) of Section 11B provides the time limit of one year from the relevant date for filing the refund application. In the 2nd Proviso contained therein, it has been provided that the limitation of one year shall not apply where any duty and interest has been paid under protest - the refund application filed on 27.12.2011 pursuant to the favourable adjudication order dated 01.02.2010 cannot be considered as barred by limitation of time and thus, the appellant should be entitled for refund of the amount in question paid under protest - appeal allowed - decided in favor of appellant.
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