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of <h1>Paying Duty Under Protest in Central Excise Cases: No One-Year Limit for Refund Claims if Appeals Pending.</h1> When duty is paid under protest in central excise matters, the one-year limitation for refund applications does not apply. Assessees dissatisfied with an adjudication order may pay duty under protest until their appeal is resolved. If successful, they can claim a refund, provided they haven't passed the duty cost to buyers, avoiding unjust enrichment. The procedure requires notifying the Assistant or Deputy Commissioner, marking invoices and returns accordingly, and ensuring compliance during appeals. Refunds are limited to protested issues, and payments made under duress are considered under protest. Filing an appeal or pre-depositing duty also constitutes payment under protest.
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