https://www.taxtmi.com/caselaws?id=89280 Duty paid pursuant to an adjudication order could not be treated as payment under protest merely because a protest letter was issued. Rule 233B contemplates payment under protest where an assessee has a remedy of appeal or revision against the order requiring deposit; where liability arises from an adjudication order, the proper course is to challenge that order in appeal. The protest letter therefore did not save the refund claim from the limitation under Section 11B of the Central Excise Act, 1944, and the claim was held time-barred. en-us Tue, 16 Jun 1998 00:00:00 +0530 Mon, 26 Sep 2011 10:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89280 Duty paid pursuant to an adjudication order could not be treated as payment under protest merely because a protest letter was issued. Rule 233B contemplates payment under protest where an assessee has a remedy of appeal or revision against the order requiring deposit; where liability arises from an adjudication order, the proper course is to challenge that order in appeal. The protest letter therefore did not save the refund claim from the limitation under Section 11B of the Central Excise Act, 1944, and the claim was held time-barred. Case-Laws Central Excise Tue, 16 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89280