https://www.taxtmi.com/caselaws?id=82335 Refund of central excise duty for the earlier period was held to remain subject to statutory limitation because the assessee failed to prove that payment had been made under protest. The alleged protest letter was not shown to have been submitted to the excise authorities, so the plea of protest was not established. In the absence of proof of protest, the authorities were bound to apply the prescribed time bar, and the refund claim for the prior period was rejected despite the contention that the levy was without authority of law. en-us Fri, 04 May 1990 00:00:00 +0530 Mon, 04 Jul 2011 13:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82335 Refund of central excise duty for the earlier period was held to remain subject to statutory limitation because the assessee failed to prove that payment had been made under protest. The alleged protest letter was not shown to have been submitted to the excise authorities, so the plea of protest was not established. In the absence of proof of protest, the authorities were bound to apply the prescribed time bar, and the refund claim for the prior period was rejected despite the contention that the levy was without authority of law. Case-Laws Central Excise Fri, 04 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82335