2004 (3) TMI 575 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CESTAT, Mumbai states that a refund issue was rejected due to limitation as duty was not paid under protest. Refund cannot be denied based on Para 146 of Mafatlal Industries Ltd. case. The view settled in favor of the appellants, and no appeal was taken by the Revenue, so refunds cannot be denied on limitation grounds.