No refund of excise duty paid under protest after expiry of limitation period under Section 11B

M.G.M. International Exports Ltd Vs Assistant Commissioner of Service Tax (Madras High Court) Conclusion: Refund of excise duty paid under  protest if any borne by assessee had to be made only within a period of limitation prescribed under Section 11B of the Central Excise Act, 1944 notwithstanding the fact that assessee became aware of the wrong payment of tax only after the Central Board of Excise and Customs issued clarification bearing reference Order No. 2/1/2002-ST dated 24.4.2002. Thus, the period prescribed under section 11B of the Central Excise Act, 1944 had expired long before the...