2018 (2) TMI 697

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ave been paid under protest, the period of one year is not applicable - matter remanded for reconsideration - appeal allowed by way of remand. - 70051/2015 - A/71812/2017-SM[BR] - Dated:- 1-12-2017 - Ms. Archana Wadhwa, Member (Judicial) for the Appellant: Sh. Jatin Mahajan, Advocate for the Department: Sh. Pawan Kumar Singh, Supdt. (D.R.) ORDER Per Ms. Archana Wadhwa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as such the benefit of the said judgment could not be extended to them. Further, the notice proposed to disallow the credit on the issue of time bar, inasmuch as the refund claim was filed after a period of one year from the relevant date. 4. The original adjudicating authority rejected the refund claim on both the grounds. However, on appeal against the said order, the Commissioner (Appeal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nder protest, as factually incorrect. Inasmuch as the debits were made by them under the directions of the Audit Officer, the same was not voluntary payment and has to be treated as having been reversed under protest. 7. I find that the provisions of Section11B provide a period of one year, for claiming refund, from the relevant date. The relevant date also stands prescribed in the said Secti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X