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2021 (4) TMI 846 - AT - Central ExciseRefund of Excise Duty paid - amount paid under protest - demand barred by limitation under section11B of Central Excise Act, 1944 - HELD THAT:- Considering the fact that the appellant has reversed immediately the amount to buy peace under protest, in that circumstance, the time limit prescribed under section 11B is not applicable to the facts of this case and as per proviso (2) to section 11B of the Act, the time limit is not applicable as the duty has been paid by the appellant under protest. The appellant is entitled to refund of the amount as no time limit is applicable to the facts of the case - Appeal allowed - decided in favor of appellant.
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