𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗙𝗶𝗹𝗶𝗻𝗴 𝗥𝗲𝗳𝘂𝗻𝗱 𝗪𝗶𝘁𝗵𝗶𝗻 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 𝗣𝗲𝗿𝗶𝗼𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "The one-year limitation for filing a refund claim does not apply if the duty was paid under protest."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Erweka India 𝗜𝘀𝘀𝘂𝗲: Whether the one-year limitation for filing a refund applies when the duty is paid under protest? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant, an exporter, paid service tax under protest, believing their services were not taxable. Despite this, their refund claim was rejected as time-barred.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that under Section 11B(1) of the Central Excise Act, 1944, the one-year limitation for filing a refund claim does not apply if duty is paid under protest. The protest letter from 25.06.2007 was valid and should have been considered. The appeal was remanded for reconsideration.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Erweka India vs. Commissioner of Central Excise & ST, Ahmedabad 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 23 March 2023 📜 This ruling clarifies that if service tax is paid under protest, the one-year time limit for filing a refund claim does not apply.