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TMI Blog2015 (9) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011, 4,4,2011, 5,7,2011, 4.10.2011 3.1.2012, 31.3.2012 and 4.01.2013 the appellant has marked the words under protest. The refund claim is filed beyond a period one year after deposit. The amount as per these challans have been sanctioned. It is evident that the appellant has not deposited the rejected amount under protest. Thus the claim is barred by limitation as provided under Section 11B of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re barred by limitation as under Section 11B of the Central Excise Act. It is the case of the Revenue that appellants had not followed the procedure laid down while paying the amount under protest. The refund claim was filed after one year from the date of deposit and thus barred by limitation. In the impugned order, the Commissioner (Appeals) has observed that the appellant have deposited the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 59 (Mad.) and urged that the delay is condonable as it is only technical. I do not consider that the said decision is applicable to this case, as the facts are entirely different. The Hon ble Court in the said case, was considering the dismissal of a petition seeking to condone delay of 37 days in filing appeal before Tribunal. Whereas, the present case the issue is the refund claim filed beyond o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.2010, 4.10.2010, 4.1.2011, 4,4,2011, 5,7,2011, 4.10.2011 3.1.2012, 31.3.2012 and 4.01.2013 the appellant has marked the words under protest. The refund claim is filed beyond a period one year after deposit. The amount as per these challans have been sanctioned. It is evident that the appellant has not deposited the rejected amount under protest. Thus the claim is barred by limitation as provided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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