https://www.taxtmi.com/caselaws?id=83331 A communication claiming exemption from duty may amount to a protest against payment where the record does not show clear acquiescence, so a refund claim should be reconsidered on its merits within the applicable limitation framework. Here, the departmental orders were found inadequate and non-speaking, and the refund rejection on limitation was not sustained; the matter was remanded for fresh consideration by the Assistant Collector. Interest on the refunded duty was not admissible because no enabling statutory provision existed for the relevant period, so the interest claim was rejected. en-us Wed, 08 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83331 A communication claiming exemption from duty may amount to a protest against payment where the record does not show clear acquiescence, so a refund claim should be reconsidered on its merits within the applicable limitation framework. Here, the departmental orders were found inadequate and non-speaking, and the refund rejection on limitation was not sustained; the matter was remanded for fresh consideration by the Assistant Collector. Interest on the refunded duty was not admissible because no enabling statutory provision existed for the relevant period, so the interest claim was rejected. Case-Laws Central Excise Wed, 08 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83331