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1. Refund claim of the amount reversed under protest - if there is a short payment of duty, the only option for the Revenue is to follow the procedure prescribed under...

2. Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

3. Maintainability of application - initiation of CIRP - Period of limitation - when part payment is made before the expiration of the prescribed period of limitation by...

4. Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had...

5. Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

6. The period of limitation of one year does not apply when the amount claimed as refund has been paid under protest. Section 27 of the Customs Act, 1962, only recognizes...

7. Refund claim of pre-deposit - applicability of time limitation - the order dated 30.06.2014 of adjusting the paid amount towards the sanctioned demand was passed during...

8. Refund - Since the payment of service tax during the said period was not under protest, the Appellant was unable to take advantage of the second proviso under Section...

9. Refund the excess duty paid - The refund has been rejected on the ground that it is barred by limitation - When the appellant has approached the higher forum aggrieved...

10. Refund claim - payment under protest or not - payment of duty through reversal of cenvat credit - It is found that the appellant on being pointed out by the audit has...

11. Claim of refund - deemed fiction of duty paid under protest - period of limitation - Tribunal's order would be applicable only to the period involved in those appeals...

12. Refund claim - duty paid under protest - unjust enrichment - Time bar - benefit of ‘payment of duty under protest’ made by the manufacturer cannot be extended to the buyer - AT

13. Refund claim - period of limitation - Aforesaid two letters dated 5-10-1995 and 5-12-1995 could only be regarded as the letters of protest - period of limitation not...

14. Extended period of Limitation - The Government does not had intention to evade payment of duty, therefore, in the present case we hold that extended period of limitation...

15. Demand of duty - non-fulfillment of export obligation - computation of period of limitation - the period of limitation for the purpose of section 28, accordingly shall...