- (1.) Heard Sri Shakeel Ahmad, learned counsel for the appellant and Ms. Anjana Singh, learned counsel for the respondents.
(2.) This appeal has been filed against the order of the Custom, Excise and Service Tax Appellate Tribunal dated 13.09.2011 by which the assessee's appeal for refund of certain duty amount claim to have been deposited under protest has been rejected.
(3.) The appeal has been filed on the following questions of law:- "(i) Whether upon the facts and circumstances of the case, the Tribunal was justified in holding that the refund claim of the appellant is time barred and ought to have been applied within one year from the date of passing order of the Hon'ble High Court at Allahabad ignoring the fact that the amount of service tax was deposited under the Protest, which has not been disputed, and as such the provisions of 11B of the Act are not said to be barred by limitation? (ii) When upon the facts and circumstances of the case, the Tribunal was justified in not considering the vital aspect that in the cases where duty is paid and the case is finally decided by the order and decrees or judgments of the Court then the limitation provided under Section 11B would not apply? (iii) Whether upon the facts and circumstances of the case the Tribunal has failed to consider the ratio of the judgment of the Apex Court in the case of Mafat Lal Industries Ltd. Vs. Union of India, 1997 89 ELT 247 (SC)";