https://www.taxtmi.com/caselaws?id=82346 A refund claim for duty paid under protest before 6-8-1977 was treated as not barred by Rule 11 of the Central Excise Rules, 1944, even though the Rules then contained no express provision recognising protest payments. The analysis states that payment under protest remained a valid protective course where levy was disputed, and such payment could not be equated with unconditional payment for automatic limitation purposes. On that basis, the refund claim was not defeated by limitation, and the assessee succeeded on the limitation issue. en-us Fri, 31 May 1991 00:00:00 +0530 Mon, 04 Jul 2011 15:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82346 A refund claim for duty paid under protest before 6-8-1977 was treated as not barred by Rule 11 of the Central Excise Rules, 1944, even though the Rules then contained no express provision recognising protest payments. The analysis states that payment under protest remained a valid protective course where levy was disputed, and such payment could not be equated with unconditional payment for automatic limitation purposes. On that basis, the refund claim was not defeated by limitation, and the assessee succeeded on the limitation issue. Case-Laws Central Excise Fri, 31 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82346