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TMI Blog2015 (9) TMI 1536X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the refund application. In the 2nd Proviso contained therein, it has been provided that the limitation of one year shall not apply where any duty and interest has been paid under protest - the refund application filed on 27.12.2011 pursuant to the favourable adjudication order dated 01.02.2010 cannot be considered as barred by limitation of time and thus, the appellant should be entitled for re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iately reversed such Cenvat credit. The reversal particulars were intimated by the appellant to the Central Excise Department vide its letter dated 28.04.2009. In the said letter, the appellant had informed that the cenvat amount has been reversed under protest. Subsequently, the Department issued the SCN seeking denial of irregular availment of cenvat credit. The said notice culminated in the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 1.12.2010, the appellant filed the refund application on 27.12.2011. It is his submission that since the duty along with interest has been paid under protest, the time limit prescribed in sub section (1) of Section 11B of the Central Excise Act, 1944 will have no application and thus, rejection of refund claim is not legal and proper. 4. On the other hand, Sh. GR Singh, appearing for the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant date for filing the refund application. In the 2nd Proviso contained therein, it has been provided that the limitation of one year shall not apply where any duty and interest has been paid under protest. The explanation has been added to Section 11B with the purpose of clarifying the term relevant date as contained in Sub-Section (1), which deals with filing of refund application within one y ..... X X X X Extracts X X X X X X X X Extracts X X X X
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