https://www.taxtmi.com/caselaws?id=74858 A refund claim under Rule 11 of the Central Excise Rules, 1944 was treated as within limitation because the duty had been paid under protest during a period when Rule 232-B had not yet prescribed any formal protest procedure. The protest recorded on the gate passes was accepted as sufficient evidence of protest, and the claim could not be rejected merely because no separate written protest had been filed with the department. On that basis, the protest was held valid for Rule 11 purposes and the refund was not time-barred. en-us Wed, 29 Apr 1987 00:00:00 +0530 Sat, 11 Jun 2011 14:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74858 A refund claim under Rule 11 of the Central Excise Rules, 1944 was treated as within limitation because the duty had been paid under protest during a period when Rule 232-B had not yet prescribed any formal protest procedure. The protest recorded on the gate passes was accepted as sufficient evidence of protest, and the claim could not be rejected merely because no separate written protest had been filed with the department. On that basis, the protest was held valid for Rule 11 purposes and the refund was not time-barred. Case-Laws Central Excise Wed, 29 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74858