2012 (3) TMI 415 - SCH - Central Excise

Refund - Limitation - Protest - Payment of duty under protest - 100% E.O.U. - benefit of exemption Notification No. 123/81, dated 2-6-81 - Application was returned back with directions to file the claim in a prescribed form.

Summary

The Supreme Court dismissed the appeal against the Customs, Excise & Service Tax Appellate Tribunal's order due to the small refund amount involved. The Court confirmed the orders passed by the authorities under the Act and the Tribunal.