Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 441 - CESTAT CHENNAIRefund - Duty paid under protest - Whether limitation u/s 11B is invokable, where duty has been paid under protest and the said protest has not been vacated by a speaking order - Limitation under section 11B - Held that:- Following the decision in case of FINE COMPOSITE PVT. LTD. (1995 (1) TMI 211 - CEGAT, BOMBAY) wherein duty has been paid under protest and the said protest has not been vacated by a speaking order. In that case, limitation of Section 11B of the Central Excise is not applicable. In favour of assessee
|