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2017 (11) TMI 1486 - HC - Central ExciseRefund of duty paid under protest - time limitation - Section 11B of the Central Excise Act, 1944 - Held that: - In view of specific finding recorded by the Tribunal that the duty amount has been deposited under protest, limitation of one year to make the claim of refund under Section 11B would not apply at all to such a case and therefore the amount is liable to be refunded to the appellant along with interest excluding the period for which the petitioner had not applied that is upto 2009 from the date it became liable to be refunded - the principal amount is to be refunded but no interest be given from the date writ petition was allowed to the date when the appellant made an application for refund that is 2009 - appeal allowed in part.
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