https://www.taxtmi.com/caselaws?id=72145 A bare endorsement of "duty paid under protest" on gate passes was held insufficient to establish payment under protest for excise refund purposes where no contemporaneous protest, objection to classification, or intimation to the proper officer was shown in the assessment records, PLA entries, or RT-12 returns. The gate pass merely evidenced removal of goods and did not prove protest in the legal sense required under the self-removal procedure. Any otherwise admissible refund was also subject to the applicable limitation period, and could extend only to the six months immediately preceding the refund claim, not the full period claimed. en-us Wed, 31 Jul 1985 00:00:00 +0530 Thu, 12 May 2011 15:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72145 A bare endorsement of "duty paid under protest" on gate passes was held insufficient to establish payment under protest for excise refund purposes where no contemporaneous protest, objection to classification, or intimation to the proper officer was shown in the assessment records, PLA entries, or RT-12 returns. The gate pass merely evidenced removal of goods and did not prove protest in the legal sense required under the self-removal procedure. Any otherwise admissible refund was also subject to the applicable limitation period, and could extend only to the six months immediately preceding the refund claim, not the full period claimed. Case-Laws Central Excise Wed, 31 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72145