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2013 (4) TMI 535 - AT - Central ExciseRelevant date applicable to the refund claim - Held that:- It is a settled law that once an issue is being agitated by an assessee before the Appellate Channels, it has to be considered that any payments made by the assessee during contesting the case is deemed to be paid under protest. The amended provision with respect to the relevant date also came into operation with effect from 11/12/2007 whereas the refund claim was filed by the appellant on 28/12/2007. However, by virtue of duty paid deemed to be under protest, time bar as prescribed under Section 11B of the Central Excise Act, 1944 will not be applicable to the present case. Accordingly appeal filed by the appellant is allowed with consequential relief.
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