https://www.taxtmi.com/caselaws?id=84752 Rule 11 of the Central Excise Rules applied to refund claims filed after its introduction, even where the duty related to an earlier period, because the rule was procedural. The limitation bar was avoided only if the duty had been paid under protest. The letter relied upon as a protest did not clearly contest the levy or payment; it merely referred to packing charges and stated that the Department had no option if duty was held payable. The refund claim was therefore barred by limitation and the plea of payment under protest failed. en-us Wed, 25 Jul 1984 00:00:00 +0530 Mon, 25 Jul 2011 13:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84752 Rule 11 of the Central Excise Rules applied to refund claims filed after its introduction, even where the duty related to an earlier period, because the rule was procedural. The limitation bar was avoided only if the duty had been paid under protest. The letter relied upon as a protest did not clearly contest the levy or payment; it merely referred to packing charges and stated that the Department had no option if duty was held payable. The refund claim was therefore barred by limitation and the plea of payment under protest failed. Case-Laws Central Excise Wed, 25 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84752