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Central Excise - Highlights / Catch Notes

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Refund claim - duty paid under protest - revenue cannot create a ...


Refund Claim Not Time-Barred: Duty Paid Under Protest Entitles Respondent to Refund Without Time Limit Imposed by Revenue Authority.

April 11, 2017

Case Laws     Central Excise     AT

Refund claim - duty paid under protest - revenue cannot create a particular period in case where duty is paid under protest - refund filed by the respondent is not time bar therefore they are legally entitle for the refund - AT

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