1997 (7) TMI 423 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, CALCUTTA ruled in favor of the appellants, stating that the amount deposited under a stay order cannot be barred by limitation. The impugned order rejecting the refund claim was set aside, and the appeal was allowed with consequential relief. The judgment cited the Apex Court's decision in Mafatlal Industries Limited & Others v. Union of India regarding payments made under protest. The Miscellaneous Application for early hearing was also disposed of.