Period of limitation doesn’t apply to refund claim of amount reversed under protest

Ponni Sugars (Erode) Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that levy of excise on bagasse and press mud was under litigation, hence the amount of credit reversed under Rule 6(3A) of CENVAT Credit Rules, 2004 has been reversed under protest and refund claim of such reversal done under protest is not hit by time-bar. Facts- The appellant filed refund claim for refund of the payment made by them under Rule 6 of CENVAT Credit Rules, 2004 on clearance of the waste products namely bagasse and press mud which emerged during the course of manufacture of ...