https://www.taxtmi.com/caselaws?id=81044 Contemporaneous written protest against payment of central excise duty was treated as sufficient to keep a refund claim alive under Rule 11 of the Central Excise Rules. The Tribunal held that letters of protest lodged at the time of payment constituted valid protest, so the limitation bar did not apply where duty was paid under protest. It relied on prior Tribunal authority and Supreme Court guidance that a letter disputing duty is adequate protest. The Tribunal also noted that review jurisdiction could not be used to raise a new ground not taken in the original notice. The assessee therefore succeeded on the refund claim. en-us Tue, 08 Jan 1991 00:00:00 +0530 Thu, 18 Aug 2011 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81044 Contemporaneous written protest against payment of central excise duty was treated as sufficient to keep a refund claim alive under Rule 11 of the Central Excise Rules. The Tribunal held that letters of protest lodged at the time of payment constituted valid protest, so the limitation bar did not apply where duty was paid under protest. It relied on prior Tribunal authority and Supreme Court guidance that a letter disputing duty is adequate protest. The Tribunal also noted that review jurisdiction could not be used to raise a new ground not taken in the original notice. The assessee therefore succeeded on the refund claim. Case-Laws Central Excise Tue, 08 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81044