Limitation doesn’t apply as appropriation during pendency of appeal is payment of Excise duty under protest

Sanmar Matrix Metals Ltd. Vs Commissioner of GST And Central Excise (Madras High Court) Madras High Court held that appropriation of refund made during pendency of an appeal is construed as payment of duty under protest and hence period of limitation doesn’t apply in such case. Accordingly, appeal stand allowed and order is set aside. Facts- The appellant was an assessee under the provisions of the “Central Excise Act, 1944” and migrated into GST regime after the same came into force. The appellant availed CENVAT credit, in respect of excise duty paid on inputs and capital goods...