https://www.taxtmi.com/caselaws?id=74313 Duty paid under protest can preserve a refund claim from limitation under the proviso to section 11B where the protest is substantially compliant and the classification of the goods is already sub judice in a pending appeal. A letter stating that duty would be paid under protest was held sufficient for paper cones and tubes because those goods were covered by the appeal and the protest remained operative despite imperfect wording. The same letter did not extend to paper cores and spools, for which no appeal was pending. Refund relief was therefore confined to the duty relatable to paper cones and tubes, with consequential quantification directed. en-us Thu, 09 Feb 1989 00:00:00 +0530 Wed, 08 Jun 2011 11:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74313 Duty paid under protest can preserve a refund claim from limitation under the proviso to section 11B where the protest is substantially compliant and the classification of the goods is already sub judice in a pending appeal. A letter stating that duty would be paid under protest was held sufficient for paper cones and tubes because those goods were covered by the appeal and the protest remained operative despite imperfect wording. The same letter did not extend to paper cores and spools, for which no appeal was pending. Refund relief was therefore confined to the duty relatable to paper cones and tubes, with consequential quantification directed. Case-Laws Central Excise Thu, 09 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74313