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TMI Blog2009 (10) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... d before the Excise Authorities. We may make it clear that if the duty was not deposited under protest then the limitation for seeking refund is six months only. However, it is deposited under protest, there is no limitation to claim refund – matter remitted back to decided the question as to whether the duty was in fact deposited under protest or not - 6 of 2005 - - - Dated:- 5-10-2009 - Deepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Section 3, the charging Section, would be subject to limitation as prescribed under Section 11B of the act so as to refuse the refund of the same? 4. Whether the duty collected in contravention to Article 265 of the Constitution of India could be retained by the respondents? 5. Whether the refund of duty paid under mistaken law could be denied on the ground that the same is time barred be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty of excise in relation to which such refund is claimed was collected from or paid by him and the incidence of such duty had not been passed on by him to any other person: Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendments) Act, 1991 (40 of 1991), such application shall be deemed to have been made under thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f excise duty under protest. Whether the duty was in fact deposited under protest is a question of fact or not, it appears that this matter was not seriously contested before the Excise Authorities. We may make it clear that if the duty was not deposited under protest then the limitation for seeking refund is six months only. However, it is deposited under protest, there is no limitation to clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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