https://www.taxtmi.com/caselaws?id=74651 Excise duty paid on reconditioned drums was held not to be barred by limitation for payments made on and after 23-3-1970, because the assessee had already issued a clear protest disputing liability and the department's receipt of that protest was proved. The Tribunal treated the later payments as made under protest, so the refund claim for that period could not fail under Rule 11 of the Central Excise Rules, 1944. The argument that Rule 11 contained no saving for payments under protest was rejected in light of the Tribunal's earlier majority view. Refund was therefore allowed only for duty paid from 23-3-1970 onwards. en-us Wed, 15 Jan 1986 00:00:00 +0530 Fri, 10 Jun 2011 11:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74651 Excise duty paid on reconditioned drums was held not to be barred by limitation for payments made on and after 23-3-1970, because the assessee had already issued a clear protest disputing liability and the department's receipt of that protest was proved. The Tribunal treated the later payments as made under protest, so the refund claim for that period could not fail under Rule 11 of the Central Excise Rules, 1944. The argument that Rule 11 contained no saving for payments under protest was rejected in light of the Tribunal's earlier majority view. Refund was therefore allowed only for duty paid from 23-3-1970 onwards. Case-Laws Central Excise Wed, 15 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74651