https://www.taxtmi.com/caselaws?id=92032 Refund claims are protected from the six-month limitation under Section 11B only where duty was paid under a valid protest in compliance with Rule 233B. That requires a protest letter to the proper officer, acknowledgment of receipt, and the necessary endorsements on relevant excise records. On the facts stated, the earlier protest related to a pre-1985 tariff dispute and did not cover the later classification issue under the 1985 tariff entry. The classification lists and duty payment documents for the disputed period did not carry the required protest endorsement, so the procedural conditions of Rule 233B were not met. As a result, the refund claim was time-barred. en-us Wed, 13 May 1998 00:00:00 +0530 Mon, 24 Oct 2011 11:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92032 Refund claims are protected from the six-month limitation under Section 11B only where duty was paid under a valid protest in compliance with Rule 233B. That requires a protest letter to the proper officer, acknowledgment of receipt, and the necessary endorsements on relevant excise records. On the facts stated, the earlier protest related to a pre-1985 tariff dispute and did not cover the later classification issue under the 1985 tariff entry. The classification lists and duty payment documents for the disputed period did not carry the required protest endorsement, so the procedural conditions of Rule 233B were not met. As a result, the refund claim was time-barred. Case-Laws Central Excise Wed, 13 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92032