S.S. Sekhon, Member (T) - (1.)After hearing both sides and considering the material on record, it is found that the issue herein is refund generated consequent to an order of Additional Commissioner, favourable to the assessee and the same has been rejected on the ground of limitation inasmuch as duty was not paid under protest. It cannot be upheld in view of the following provisions in Para 146 of the case of Mafatlal Industries Ltd. [1997 (89) E.L.T. 247] which states as follows : "......Alternatively, it may be stated that duty paid in cases, which finally ended in orders or decrees or judgments of courts, must be deemed to have been paid under protest and the procedure and limitation etc. stated in Section 11B(2) read with Section 11B(3) will not apply to such cases......" Since the view is settled finally in favour of the appellants in appeal by ordering the withdrawal of show cause notice and no appeal has been taken by the Revenue against that order, there is no cause to deny these refunds on the grounds of limitations.