Central Excise Act One year limitation not applies to Service Tax paid under Protest

Erweka India Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) The issue involved in the present case is whether the appellants refund filed after one year from the relevant date is hit by limitation in terms of Section 11B of Central Excise Act, 1944. CESTAT held that under Section 11B(1) of Central Excise Act, 1944, the period of one year will not apply if the assessee paid duty under protest. In the present case also, it is not in dispute that service tax was paid under protest therefore, the limitation of one year is prima-facie not applicable. FULL TEXT OF THE CESTAT AHMEDABAD...