https://www.taxtmi.com/caselaws?id=82370 A refund claim cannot avoid limitation merely by asserting payment under protest unless the protest is validly made under the prescribed procedure and supported by a truthful declaration. Here, the protest was treated as invalid because the declaration that an exemption appeal was pending was false, the appeal had in fact been filed by another party, and compliance with Rule 233-B was not shown. As a result, the later approval of the classification lists did not amount to acceptance of a valid protest, and the refund claim remained time-barred. en-us Wed, 01 Apr 1992 00:00:00 +0530 Mon, 04 Jul 2011 16:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82370 A refund claim cannot avoid limitation merely by asserting payment under protest unless the protest is validly made under the prescribed procedure and supported by a truthful declaration. Here, the protest was treated as invalid because the declaration that an exemption appeal was pending was false, the appeal had in fact been filed by another party, and compliance with Rule 233-B was not shown. As a result, the later approval of the classification lists did not amount to acceptance of a valid protest, and the refund claim remained time-barred. Case-Laws Central Excise Wed, 01 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82370