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2019 (7) TMI 566 - HC - Central ExciseRefund of excise duty - Time limitation - restoration of exemption after almost 7 months from the date of withdrawing the same earlier - proof that the duty was paid under protest - HELD THAT:- Appellant got the LPG supplies with polybutene from the supplier MRL and paid the excise duty on entire quantity of such supply for the period 01.03.1994 to 23.06.1994, for which short period, the exemption was revoked by the Central Government, which upon representations and protests of the various such Industries including the Respondent/Assessee before us stood finally restored on 24th June 1994 and a specific Notification was later on issued under Section 5A(2) of the Act for the Respondent/Assessee on 24th March 1995 also. Once the restrictions of Section 11B stood relaxed under the orders of the Court by the Revenue, which they chose not to agitate further, denial of refund claim will not be justified. The eligibility of the Respondent/Assessee in the present case to get such refund is also not disputed and a part of the excise duty for the said period has also been made to the Respondent/Assessee in the present case also and therefore, for the limited short period from 01.03.1994 till 15.05.1994, we do not think that the Assessee deserves to be denied the said refund, merely because he chose to file its application for refund on 16.11.1994. We hold this opinion because the present Assessee has also paid the said excise duty for the aforesaid period under protest and the Second proviso of Section 11B of the Act clearly stipulates that the period of limitation shall not apply, where any duty has been paid under protest. Appeal dismissed - decided against Revenue.
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