2021 (4) TMI 846

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..... escribed under section 11B is not applicable to the facts of this case and as per proviso (2) to section 11B of the Act, the time limit is not applicable as the duty has been paid by the appellant under protest. The appellant is entitled to refund of the amount as no time limit is applicable to the facts of the case - Appeal allowed - decided in favor of appellant. - Appeal No. E/60400/2020 .....

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..... amount alleged to be taken inadvertently and to appropriate the same further demand of interest and imposed penalty on the appellant. The show cause notice was adjudicated and the amount already paid appropriated and demand of interest was also confirmed. The said order was challenged before the Commissioner (Appeals) who affirmed the order of the adjudicating authority. The matter travelled upto .....

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..... be set aside. 4. On the other hand, Ld.AR reiterated the findings of the authorities below. 5. Heard the parties. 6. Considering the fact that the appellant has reversed immediately the amount to buy peace under protest, in that circumstance, the time limit prescribed under section 11B is not applicable to the facts of this case and as per proviso (2) to section 11B of the Act, the time .....

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