https://www.taxtmi.com/caselaws?id=93708 Rule 233B of the Central Excise Rules, 1944 requires a letter of protest to be submitted and acknowledged by the Proper Officer before duty is paid. Where duty is paid before that procedure is completed, it is deemed paid without protest under sub-rule (8). A subsequent protest letter cannot retrospectively validate payment under protest and does not itself constitute a refund claim. The cited High Court ruling was distinguishable because it involved a prior merits-based revision order in materially different facts. Consequently, the refund claim was untenable for non-compliance with the statutory protest procedure. en-us Thu, 01 Jun 2000 00:00:00 +0530 Wed, 16 Nov 2011 13:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93708 Rule 233B of the Central Excise Rules, 1944 requires a letter of protest to be submitted and acknowledged by the Proper Officer before duty is paid. Where duty is paid before that procedure is completed, it is deemed paid without protest under sub-rule (8). A subsequent protest letter cannot retrospectively validate payment under protest and does not itself constitute a refund claim. The cited High Court ruling was distinguishable because it involved a prior merits-based revision order in materially different facts. Consequently, the refund claim was untenable for non-compliance with the statutory protest procedure. Case-Laws Central Excise Thu, 01 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93708