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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
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 da....... + More