https://www.taxtmi.com/caselaws?id=73089 A contemporaneous written objection to inclusion of distribution charges was treated by the majority as a valid protest for limitation purposes, preserving the refund claims and defeating the bar of time. The majority relied on the letters' immediate challenge to the levy and the absence of final disposal of the representation. On the freight issue, the merits were not finally determined; because the lower authorities had disposed of the matter mainly on limitation and the legal position on freight deduction had since been clarified, the matter was remitted for reconsideration on the correct legal basis. A dissenting view held that protest was irrelevant under the then-applicable rule and that the claims remained time-barred. en-us Mon, 28 Jan 1985 00:00:00 +0530 Fri, 27 May 2011 18:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73089 A contemporaneous written objection to inclusion of distribution charges was treated by the majority as a valid protest for limitation purposes, preserving the refund claims and defeating the bar of time. The majority relied on the letters' immediate challenge to the levy and the absence of final disposal of the representation. On the freight issue, the merits were not finally determined; because the lower authorities had disposed of the matter mainly on limitation and the legal position on freight deduction had since been clarified, the matter was remitted for reconsideration on the correct legal basis. A dissenting view held that protest was irrelevant under the then-applicable rule and that the claims remained time-barred. Case-Laws Central Excise Mon, 28 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73089