https://www.taxtmi.com/caselaws?id=93405 Duty paid under protest pursuant to an unappealed adjudication order that has attained finality may still raise a referable question of law on refund limitation and the interpretation of the governing refund rule. The text notes that the Department argued the protest lost significance once the appeal period expired, while the contrary position was that the issue turned on the correct construction of the proviso to Rule 223B of the Central Excise Rules. On that basis, reference jurisdiction under Section 35G(1) of the Central Excise Act, 1944 was invoked and the Revenue's reference application was accepted, with the question referred to the jurisdictional High Court. en-us Fri, 11 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 11:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93405 Duty paid under protest pursuant to an unappealed adjudication order that has attained finality may still raise a referable question of law on refund limitation and the interpretation of the governing refund rule. The text notes that the Department argued the protest lost significance once the appeal period expired, while the contrary position was that the issue turned on the correct construction of the proviso to Rule 223B of the Central Excise Rules. On that basis, reference jurisdiction under Section 35G(1) of the Central Excise Act, 1944 was invoked and the Revenue's reference application was accepted, with the question referred to the jurisdictional High Court. Case-Laws Central Excise Fri, 11 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93405