https://www.taxtmi.com/caselaws?id=73309 The court upheld the Collector's decision to reject the refund claim for duty paid on 21-11-1980, ruling that a protest letter filed after duty payment does not qualify as a claim for refund and cannot extend the limitation period for filing refund claims. The appeal challenging the Collector's decision was dismissed, emphasizing that refund claims must adhere to the prescribed limitation period, and subsequent protest letters cannot alter this requirement. en-us Wed, 28 Oct 1987 00:00:00 +0530 Mon, 30 May 2011 18:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73309 The court upheld the Collector's decision to reject the refund claim for duty paid on 21-11-1980, ruling that a protest letter filed after duty payment does not qualify as a claim for refund and cannot extend the limitation period for filing refund claims. The appeal challenging the Collector's decision was dismissed, emphasizing that refund claims must adhere to the prescribed limitation period, and subsequent protest letters cannot alter this requirement. Case-Laws Central Excise Wed, 28 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73309