Dena Snuff (P) Ltd. vs Commissioner Of Central Excise, ...

The Supreme Court held that the appellant's application for refund of excise duty paid under protest was premature as the final dispute regarding the classification list was unresolved. The Court affirmed the Tribunal's interpretation of Mafatlal Industries Ltd. v. Union of India, stating that the 'cause of action' for refund arises only after the final resolution of the classification issue. The Court clarified that the limitation period for refund claims under Section 11B of the Central Excise Act does not apply when duties are paid under protest, but the starting point for this period is contingent upon the resolution of the classification dispute.