https://www.taxtmi.com/caselaws?id=73022 Excise refund limitation under Rule 11 read with Rule 173J did not bar a claim where duty was paid under protest and the refund claim was asserted before expiry of the prescribed period. The assessee had expressly recorded its protest and sought registration of the refund claim within time, so the payment was not voluntary or made through inadvertence, error, or misconstruction. As the authorities took no timely decision on those representations, the limitation rule could not defeat recovery of duty not lawfully due. The refund claim was therefore entitled to be allowed. en-us Thu, 19 May 1983 00:00:00 +0530 Thu, 26 May 2011 16:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73022 Excise refund limitation under Rule 11 read with Rule 173J did not bar a claim where duty was paid under protest and the refund claim was asserted before expiry of the prescribed period. The assessee had expressly recorded its protest and sought registration of the refund claim within time, so the payment was not voluntary or made through inadvertence, error, or misconstruction. As the authorities took no timely decision on those representations, the limitation rule could not defeat recovery of duty not lawfully due. The refund claim was therefore entitled to be allowed. Case-Laws Central Excise Thu, 19 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73022