Appeal Filing Alone Doesn’t Justify Withholding Excise Duty Refund: CESTAT

Indian Oil Corporation Ltd. Vs C.C.E. & S.T.-Surat (CESTAT Ahmedabad)

Introduction: In the case of Indian Oil Corporation Ltd. vs. C.C.E. & S.T.-Surat (CESTAT Ahmedabad), a critical question arises: Can a refund claim be barred by limitation when excise duty has been paid under protest? This article delves into the details of this case and explores the verdict delivered by CESTAT Ahmedabad.

1. Background of the Case: The appellant, Indian Oil Corpo

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