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2017 (4) TMI 489 - AT - Central ExciseRefund claim - duty paid under protest - time limitation - Held that: - whatever duty was paid under protest for any reason the period of limitation of one year for filing refund provided under Section 11B does not apply. The section does not stipulate any other period in case of duty paid under protest, therefore revenue cannot create a particular period in case where duty is paid under protest - identical issue decided in the case of MADURA COATS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MADURAI [2010 (8) TMI 502 - CESTAT, CHENNAI], where even though the Commissioner(Appeals) dropped demand vide order dated 12-5-1998 refund claim was filed on 26-3-2002. Tribunal finally decided Revenue's appeal on 30-5-2003 therefore only because of the Ld. Commissioner(Appeals) had dropped the demand, the assesee filed refund even after four years of dropping of the demand, refund was held not to be time bar - The identical facts is involved in the present case also therefore ratio of the above judgment squarely applicable in the present case - refund filed by the respondent is not time bar therefore they are legally entitle for the refund - appeal dismissed - decided against Revenue.
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