Claim of refund - period of limitation - it is apparent that the ...
Appellants argue refund claim isn't time-barred due to duty payment under protest across multiple forums.
October 19, 2015
Case Laws Central Excise AT
Claim of refund - period of limitation - it is apparent that the appellants were contesting the liability right from the date of payment of duty before various forums. Thus it can be considered that the duty was paid by them under protest. In view of above the refund claim cannot be considered as time-barred. - AT
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