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TMI Blog2011 (5) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... r protest and hence the limitation provisions of Section 11B of the Central Excise Act read with Section 83 of the Finance Act, 1994 are not applicable - orders of the lower authorities are set aside and this appeal is allowed by way of remand - ST/35/2010 - - - Dated:- 25-5-2011 - Shri P.G. Chacko, J. Appearance: Shri H.B. Negi, Authorised Representative (SDR) for the respondent T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ested. The original authority, in adjudication of the dispute, rejected the refund claim on both the grounds. The order-in-original was sustained by the appellate authority in an appeal filed by the assessee. Hence, the present appeal of the assessee. 3. The main ground raised by the appellant is that the service tax was paid under protest and hence the limitation provisions of Section 11B of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s further indicate that the assessee had not disclosed to them as to why they had made the payment "under protest". The order of the appellate authority shows that the refund claim was rejected by that authority on the sole ground of limitation without adverting to the main ground raised in the show-cause notice. In the present appeal, the assessee has relied on a few decisions in support of thei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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