Amounts Appropriated During Pendency Of Appeal—Despite Existence Of Stay Order—Must Be Treated As Payments Made ‘Under Protest’, Refund Not Subjected To Limitation: Madras HC

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Amounts Appropriated During Pendency Of Appeal—Despite Existence Of Stay Order—Must Be Treated As Payments Made ‘Under Protest’, Refund Not Subjected To Limitation: Madras HC

Indirect Taxes

Published on

10/04/2026

By Mariya Paliwala

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The Madras High Court has held that amounts appropriated by the department during the pendency of an appeal—despite the existence of a stay order—must be treated as payments made “under protest,” and therefore, refund claims in such cases are not subject to the limitation period under Section 11B of the Central Excise Act. The bench…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Amounts Appropriated During Pendency Of Appeal—Despite Existence Of Stay Order—Must Be Treated As Payments Made ‘Under Protest’, Refund Not Subjected To Limitation: Madras HC

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