https://www.taxtmi.com/caselaws?id=81256 A written protest against central excise duty can be valid without any prescribed form where the assessee expressly states that payment is under protest while a classification dispute is pending. The appellant's letter dated 5-5-1978, read with protest endorsements in the RT-12 returns and departmental acknowledgment, was treated as sufficient to keep the refund claim outside the limitation bar under Rule 11 of the Central Excise Rules, 1944. The later introduction of Rule 233B was noted as reflecting the accepted legal position that payment under protest preserves the assessee's rights. On that basis, the limitation objection failed and the refund claim for the relevant period was not barred. en-us Wed, 13 Mar 1991 00:00:00 +0530 Thu, 23 Jun 2011 13:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81256 A written protest against central excise duty can be valid without any prescribed form where the assessee expressly states that payment is under protest while a classification dispute is pending. The appellant's letter dated 5-5-1978, read with protest endorsements in the RT-12 returns and departmental acknowledgment, was treated as sufficient to keep the refund claim outside the limitation bar under Rule 11 of the Central Excise Rules, 1944. The later introduction of Rule 233B was noted as reflecting the accepted legal position that payment under protest preserves the assessee's rights. On that basis, the limitation objection failed and the refund claim for the relevant period was not barred. Case-Laws Central Excise Wed, 13 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81256