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2021 (5) TMI 281 - AT - Central ExciseRefund of CENVAT Credit - amount was paid under protest - denial of refund on the ground of time limitation - Applicability of time limit prescribed for one year - HELD THAT:- The said issue has been examined by this Tribunal in the case of HUTCHISOM MAX TELECOM PVT. LTD. VERSUS COMMISSIONER OF C. EX., MUMBAI [2004 (1) TMI 114 - CESTAT, NEW DELHI] where on identical issue, it was held that the refund of the duty paid by the Appellants cannot be denied to them on the ground of claim being time barred. Further in the case of M/S. TAMILNADU EX-SERVICEMEN’S CORPORATION LIMITED VERSUS COMMISSIONER OF G.S.T. AND CENTRAL EXCISE, CHENNAI [2019 (12) TMI 185 - CESTAT CHENNAI] it was held that even when Service Tax was paid under mistake of law, the period of limitation cannot be invoked to deny the refund. Thus, the contesting the reversal of cenvat credit by the appellant shall amounts to reversal under protest as per the various judicial decisions discussed - the refund claim filed by the appellant is not barred by limitation prescribed under Section 11B(1) of the Central Excise Act, 1944 - appeal allowed - decided in favor of appellant.
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