Case Law Analysis
|Madras High Court
Section 11B Central Excise Act | Refund Claim for Duty Paid Under Protest During Stay Order Not Time-Barred: Madras HC
Madras High Court rules that refund claims for duties paid under protest while an appeal is pending with a stay order are exempt from the one-year limitation under Section 11B. The judgment clarifies that appropriation of rebate during litigation does not constitute voluntary payment, preserving assessees' refund rights even after appellate success.