https://www.taxtmi.com/caselaws?id=84807 Refund claims under Section 11B remain subject to limitation even where duty was paid under protest. While limitation does not run during the subsistence of the protest, it is not indefinitely suspended; once the competent authority disposes of the protest and that disposal takes effect, the limitation period is linked to that event. A claimant cannot rely on the original protest payment to bypass the statutory time bar if the protest was finally decided long before the refund application. On these principles, the refund claim was held time-barred. en-us Mon, 22 May 1995 00:00:00 +0530 Mon, 25 Jul 2011 17:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84807 Refund claims under Section 11B remain subject to limitation even where duty was paid under protest. While limitation does not run during the subsistence of the protest, it is not indefinitely suspended; once the competent authority disposes of the protest and that disposal takes effect, the limitation period is linked to that event. A claimant cannot rely on the original protest payment to bypass the statutory time bar if the protest was finally decided long before the refund application. On these principles, the refund claim was held time-barred. Case-Laws Central Excise Mon, 22 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84807