Refund limitation under Central Excise law is strictly enforced when duty is not paid under protest.

A refund claim under the Central Excise Act had to be filed within six months from the relevant date, which in the stated facts was the date of payment of duty. Because the application was filed beyond that period and the duty had not been paid under protest, the extended protection attached to protest payments was unavailable. The statutory limitation therefore applied strictly, and the refund claim was time-barred and rightly rejected.

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Issues: Whether the refund claim was barred by limitation under Section 11B of the Central Excise Act, 1944, and whether the absence of payment under protest displaced the limitation period.

Analysis: The refund application was filed beyond six months from the relevant date, which in the facts of the case was the date of payment of duty. The payment was not made under protest. In such circumstances, the statutory limitation for filing a refund claim had to be strictly complied with. The protection available where duty is paid under protest was not attracted.

Conclusion: The refund claim was time-barred and was rightly rejected.

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