https://www.taxtmi.com/caselaws?id=88294 Duty paid on clearances made after filing a revised classification list, but before its final approval, was treated as payment under protest where the protest endorsement remained on record and the revised list was pending. The clearance of goods continued on the basis of the earlier approved classification during that interval, giving the payment a provisional character. Non-compliance with Rule 233B procedure did not negate the effect of the pending approval in these circumstances. As a result, the refund claim was not barred by limitation and could not be rejected as time-barred. en-us Sat, 03 Jan 1998 00:00:00 +0530 Fri, 16 Sep 2011 16:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88294 Duty paid on clearances made after filing a revised classification list, but before its final approval, was treated as payment under protest where the protest endorsement remained on record and the revised list was pending. The clearance of goods continued on the basis of the earlier approved classification during that interval, giving the payment a provisional character. Non-compliance with Rule 233B procedure did not negate the effect of the pending approval in these circumstances. As a result, the refund claim was not barred by limitation and could not be rejected as time-barred. Case-Laws Central Excise Sat, 03 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88294