Sanmar Matrix Metals Ltd. v. Commissioner of GST and Central Excise
The appropriation in the pending contested appeal was under protest; the ordinary section 11B time bar did not defeat this claim.
By CA Nikhil Gupta · Reviewed against the retained judgment 2026-09-26
The appropriation in the pending contested appeal was under protest; the ordinary section 11B time bar did not defeat this claim. Taxpayer appeal allowed, CESTAT order set aside and refund directed within six weeks.
What happened
Duty was appropriated while the assessee’s challenge and stay remained pending, and its later refund was refused as time-barred.
Questions before the court
- Did involuntary recovery during an appeal count as payment under protest?
Why the court ruled this way
The appropriation in the pending contested appeal was under protest; the ordinary section 11B time bar did not defeat this claim.
Controlling point
The appropriation in the pending contested appeal was under protest; the ordinary section 11B time bar did not defeat this claim.
Order and next steps
Taxpayer appeal allowed, CESTAT order set aside and refund directed within six weeks.
Practical implications
The operative result is case-specific: Taxpayer appeal allowed, CESTAT order set aside and refund directed within six weeks. Apply it within the court’s stated limit: The holding concerns appropriation during a live appeal and the specific refund history.
Limits of this ruling
- The holding concerns appropriation during a live appeal and the specific refund history.
Law and judgment source
- Central Excise Act, 1944, section 11B
- payment under protest
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Source checked: 2026-09-26 · Judgment paragraphs: paragraphs 22–28 · Later case history: not verified. Verify appeals, stays and subsequent orders before reliance.
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