Refund of the amount deposited under-protest - Applicability of ...
Case Laws Central Excise
January 15, 2024
Refund of the amount deposited under-protest - Applicability of bar of limitation under Section 11B (1) of Central Excise Act - the statutory limitation period prescribed under Section 11B is not applicable to the refund claimed by the Appellant since the amount paid by the Appellant is not a tax. - AT
View Source