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Period of limitation of refund claim under section 11B of the Central Excise Act Held that:- Relying upon the decision in the case of Dena Snuff (P) Ltd v. Commissioner of Central Excise, Chandigarh [2003 (9) TMI 84 - SUPREME COURT OF INDIA], it has been held that period of limitation of one year prescribed under Sub Section (1) will not apply in case duties are paid under protest.

Hon'ble Supreme Court held that the relevant date from which the period of limitation starts to run is from the date on which the assessee's own case finally decided by the Tribunal - Issue relating to period of limitation, uniformly held that no limitation was applicable to the payment made under protest - Payment made herein is also deemed to be under protest and no limitation is applicable and the claim is maintainable and is rightly decided by the CESTAT Decided against the Revenue.





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