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2022 (12) TMI 470 - AT - Service TaxRejection of refund claim of amount paid under protest - time limitation - applicability of second proviso to Section 11B of CEA - HELD THAT:- It is not in dispute that when the amount was paid during investigation no formal protest was launched at the time of the said deposit. It is also not in dispute that duty was otherwise leviable and it was not a tax collected under mistake of law or unconstitutionally. It is also not in dispute that refund claim has been filed beyond the period of limitation prescribed under Section 11B. In the case of THE KISAN COOPERATIVE SUGAR FACTORY LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE [2017 (11) TMI 1486 - ALLAHABAD HIGH COURT] relied by appellant there is clear finding of the tribunal that the duty has been paid under protest and therefore, the facts are different from the instant case. In the instant case there is no finding that duty has been paid under protest. Appeal dismissed.
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