Taxpayer eligible for refund and interest on excise duty paid under protest.

The appellant is entitled to a refund of Rs. 8,05,266 for excise duty paid under protest. The 'under protest' status of the initial payment extends to subsequent payments unless proven otherwise. The appellant will receive interest on the refund at 12% per annum from three months after the refund claim date until payment, as per Section 11BB of the Central Excise Act, 1944. The appeal has been allowed. .....

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