1995 (12) TMI 156 - AT - Central Excise

Summary

The Revenue appealed against Order-in-Appeal No. A/233/95, which allowed the Respondents' appeal. The issue was whether the time limit under Section 11B of the Central Excises and Salt Act, 1944 applied to refund of duty deposit made for appeal. The Tribunal held that the time limit under Section 11B did not apply as the appeal itself was a protest against the demand, and the deposit was made to fulfill statutory obligations. The appeal was dismissed.