2009 (9) TMI 795 - AT - Central Excise

Summary

The appellate tribunal rejected the claim of refund of Rs. 1,73,463 paid in 1998 and 1999, as the claim was filed in 2004 which was beyond the statutory period of limitation. The earlier payment by debit in RG-23C Part II was not considered as payment under protest, as the payment made in 1999 by debit in RG-23A Part II was deemed as payment under protest. The appeal was rejected, upholding the decision that the claim for refund was time-barred.