https://www.taxtmi.com/caselaws?id=83920 A protest filed before approval of a classification list must be separately considered, and payment made thereafter may continue to be treated as payment under protest for limitation purposes under section 11B. The refund remedy is distinct from the Department's power to demand short levy under section 11A, so failure to appeal against approval of the classification list does not by itself bar a refund claim. Where the protest has not been disposed of by a speaking order, the assessee's statutory refund right remains open and the claim must be examined on merits. en-us Mon, 15 Jul 1991 00:00:00 +0530 Mon, 18 Jul 2011 16:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83920 A protest filed before approval of a classification list must be separately considered, and payment made thereafter may continue to be treated as payment under protest for limitation purposes under section 11B. The refund remedy is distinct from the Department's power to demand short levy under section 11A, so failure to appeal against approval of the classification list does not by itself bar a refund claim. Where the protest has not been disposed of by a speaking order, the assessee's statutory refund right remains open and the claim must be examined on merits. Case-Laws Central Excise Mon, 15 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83920