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The Commissioner of Central Excise, Chennai Versus M/s. Electro Steel Castings Ltd & CESTAT, CHENNAI - 2013 (8) TMI 199 - MADRAS HIGH COURT - Central Excise
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.......