https://www.taxtmi.com/caselaws?id=81713 A refund claim is treated as filed within limitation when it is lodged in time with the proper subordinate excise officer within the same jurisdictional hierarchy, even if forwarded later to the deciding authority. Payment under protest, supported by documentary evidence such as endorsed gate passes and accepted by the Department, prevents the refund claim from being defeated by limitation. Where the applicable limitation period is six months under the Central Excise Rules, a claim filed beyond that period is barred except to the limited extent of duty paid within the surviving period. Partial refund relief was therefore available, with only the time-barred portion rejected. en-us Mon, 13 Apr 1992 00:00:00 +0530 Tue, 28 Jun 2011 13:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81713 A refund claim is treated as filed within limitation when it is lodged in time with the proper subordinate excise officer within the same jurisdictional hierarchy, even if forwarded later to the deciding authority. Payment under protest, supported by documentary evidence such as endorsed gate passes and accepted by the Department, prevents the refund claim from being defeated by limitation. Where the applicable limitation period is six months under the Central Excise Rules, a claim filed beyond that period is barred except to the limited extent of duty paid within the surviving period. Partial refund relief was therefore available, with only the time-barred portion rejected. Case-Laws Central Excise Mon, 13 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81713