https://www.taxtmi.com/caselaws?id=74587 A timely communication disputing the applicable excise duty rate and seeking assessment at ad valorem rates can operate as a clear refund claim for limitation purposes. On that basis, later quantified refund applications may be treated as a continuation of the original claim, so they are not time-barred in respect of payments made after the initial claim date. The absence of protest payment or provisional assessment does not defeat this result. However, the limitation objection may still bar refund for amounts paid before the date of the first claim, because those earlier payments do not fall within the saving of limitation. en-us Fri, 31 Mar 1989 00:00:00 +0530 Thu, 09 Jun 2011 17:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74587 A timely communication disputing the applicable excise duty rate and seeking assessment at ad valorem rates can operate as a clear refund claim for limitation purposes. On that basis, later quantified refund applications may be treated as a continuation of the original claim, so they are not time-barred in respect of payments made after the initial claim date. The absence of protest payment or provisional assessment does not defeat this result. However, the limitation objection may still bar refund for amounts paid before the date of the first claim, because those earlier payments do not fall within the saving of limitation. Case-Laws Central Excise Fri, 31 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74587