https://www.taxtmi.com/caselaws?id=80457 A letter may constitute a valid protest for excise purposes where it clearly disputes liability and is supported by surrounding coercive departmental communications. The majority treated the appellants' letter dated 15-3-1975 as a protest, noting that the absence of clearance documents marked under protest did not negate the clear intention to contest excisability. On those facts, duty paid thereafter was treated as payment under protest, and the refund claim was not barred by limitation. en-us Thu, 05 Apr 1990 00:00:00 +0530 Thu, 16 Jun 2011 18:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80457 A letter may constitute a valid protest for excise purposes where it clearly disputes liability and is supported by surrounding coercive departmental communications. The majority treated the appellants' letter dated 15-3-1975 as a protest, noting that the absence of clearance documents marked under protest did not negate the clear intention to contest excisability. On those facts, duty paid thereafter was treated as payment under protest, and the refund claim was not barred by limitation. Case-Laws Central Excise Thu, 05 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80457