https://www.taxtmi.com/caselaws?id=83859 A protest against duty defeats the refund limitation bar only when it is referable to the same levy and the same refund ground later asserted. Here, the correspondence showed protest, at best, over obtaining a licence, while the refund claim rested on a different contention that the goods were not excisable or classifiable under the tariff item; the protest therefore did not save the claim from limitation. The alternative claim for duty paid within the statutory six-month period was not barred on the face of the record and required verification of the payments. The matter was remitted for fresh examination on merits for that limited portion. en-us Thu, 08 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 13:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83859 A protest against duty defeats the refund limitation bar only when it is referable to the same levy and the same refund ground later asserted. Here, the correspondence showed protest, at best, over obtaining a licence, while the refund claim rested on a different contention that the goods were not excisable or classifiable under the tariff item; the protest therefore did not save the claim from limitation. The alternative claim for duty paid within the statutory six-month period was not barred on the face of the record and required verification of the payments. The matter was remitted for fresh examination on merits for that limited portion. Case-Laws Central Excise Thu, 08 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83859