https://www.taxtmi.com/caselaws?id=91951 An excise amount deposited before any demand notice, and contemporaneously marked as payment under protest, was treated as refundable despite the ordinary limitation bar under section 11B. The payment was made during investigation towards a possible duty liability, the proceedings were later dropped, and the refund claim was filed promptly thereafter. On these facts, the protest endorsement was sufficient to take the claim outside the usual time limit applicable to voluntary payments, so refund could not be denied on limitation. en-us Thu, 05 Aug 1999 00:00:00 +0530 Sat, 22 Oct 2011 11:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91951 An excise amount deposited before any demand notice, and contemporaneously marked as payment under protest, was treated as refundable despite the ordinary limitation bar under section 11B. The payment was made during investigation towards a possible duty liability, the proceedings were later dropped, and the refund claim was filed promptly thereafter. On these facts, the protest endorsement was sufficient to take the claim outside the usual time limit applicable to voluntary payments, so refund could not be denied on limitation. Case-Laws Central Excise Thu, 05 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91951