https://www.taxtmi.com/caselaws?id=72650 Refund claims under excise law must be lodged within the statutory limitation period, and a claim filed after that period cannot be entertained merely because the duty is alleged to have been collected without authority of law. A plea of payment under protest has legal effect only if the protest is made in the manner prescribed by Rule 233B(1) of the Central Excise Rules, 1944; an informal or procedurally defective protest does not save a time-barred claim. A belated plea not raised for the earlier period was also not accepted. The refund claims were therefore treated as barred by limitation and the rejection was sustained. en-us Mon, 01 Sep 1986 00:00:00 +0530 Tue, 24 May 2011 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72650 Refund claims under excise law must be lodged within the statutory limitation period, and a claim filed after that period cannot be entertained merely because the duty is alleged to have been collected without authority of law. A plea of payment under protest has legal effect only if the protest is made in the manner prescribed by Rule 233B(1) of the Central Excise Rules, 1944; an informal or procedurally defective protest does not save a time-barred claim. A belated plea not raised for the earlier period was also not accepted. The refund claims were therefore treated as barred by limitation and the rejection was sustained. Case-Laws Central Excise Mon, 01 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72650