9911796707
TMI Blog2021 (3) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 11B shall not apply wherein any duty or interest if any paid on such duty has been paid under protest. Further the Master Circular itself has directed to their departmental officer that in all the cases where appellant authority has decided the matter in favour of the appellant, the refund alongwith interest is to be paid to the appellant within 15 days of the receipt of the letter of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ICIAL) Ms. Krati Somani, Advocate for the Appellant Shri Vijay Gupta, Authorised Representative for the Respondent ORDER The appellant is in appeal against the impugned order wherein the refund claim has been rejected by the authorities below holding that the same is barred by limitation. 2. The facts of the case are that during the course of audit in 2014-2015 it was observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the appellant filed refund claim the same was rejected holding that same was barred by limitation as although the amount paid by the appellant under protest during the course of investigation itself but when adjudication order passed the same was appropriated therefore, protest is vacated, in that circumstances, the refund claim filed by the appellant after the order of this Tribunal is barred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one year as prescribed under Section 11B shall not apply wherein any duty or interest if any paid on such duty has been paid under protest. Further the Master Circular itself has directed to their departmental officer that in all the cases where appellant authority has decided the matter in favour of the appellant, the refund alongwith interest is to be paid to the appellant within 15 days of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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