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2023 (10) TMI 726 - AT - Central ExciseRefund of Excise Duty paid under protest - refund is barred by time limitation or not - HELD THAT:- The appellant had paid the duty on the behest of the audit objection which itself is a payment of duty under protest. Moreover, the appellant have also clearly mentioned in their TR-6 challan that the payment of duty is under protest. The appellant have also submitted a letter declaring that such payment of duty is under protest. In this position limitation provided under section 11B is not applicable for refunding the Excise Duty. Merely by filing the appeal, appellant’s refund cannot be with held which has been clarified by the Central Board of Excise Customs in various circulars from time to time, that unless until stay is obtained from the Higher Court the refund cannot be kept pending. Therefore, on both the counts, the appellant is entitled for refund. Appeal allowed.
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