https://www.taxtmi.com/caselaws?id=72794 Refund claims under Rule 11 of the Central Excise Rules, 1944 had to be filed within six months of duty payment unless the duty was paid under protest at that time. Claims relating to earlier periods were filed after the prescribed limit and were therefore time-barred. A later letter did not operate as a retrospective protest, because protest must exist at the time of payment; the statutory bar remained. Refund also could not be granted as consequential relief without a formal and timely application, since a classification order by the Assistant Collector was not an appellate or revisional order. The limitation objection was upheld. en-us Thu, 15 Jan 1987 00:00:00 +0530 Wed, 25 May 2011 11:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72794 Refund claims under Rule 11 of the Central Excise Rules, 1944 had to be filed within six months of duty payment unless the duty was paid under protest at that time. Claims relating to earlier periods were filed after the prescribed limit and were therefore time-barred. A later letter did not operate as a retrospective protest, because protest must exist at the time of payment; the statutory bar remained. Refund also could not be granted as consequential relief without a formal and timely application, since a classification order by the Assistant Collector was not an appellate or revisional order. The limitation objection was upheld. Case-Laws Central Excise Thu, 15 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72794