https://www.taxtmi.com/caselaws?id=95933 Refund of excise duty or credit reversal is not saved from limitation by a mere endorsement of "under protest" unless the protest is recorded in the manner prescribed by Rule 233B. The document states that the assessee debited the amount in RG 23A Part II, but did not comply with the statutory procedure for a valid protest, and the refund claim was filed about four years later. Finalisation of the RT-12 return did not override the requirement to seek refund in accordance with Section 11B and Rule 173-I(4), so the claim was treated as time-barred and unsustainable. en-us Thu, 08 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 10:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95933 Refund of excise duty or credit reversal is not saved from limitation by a mere endorsement of "under protest" unless the protest is recorded in the manner prescribed by Rule 233B. The document states that the assessee debited the amount in RG 23A Part II, but did not comply with the statutory procedure for a valid protest, and the refund claim was filed about four years later. Finalisation of the RT-12 return did not override the requirement to seek refund in accordance with Section 11B and Rule 173-I(4), so the claim was treated as time-barred and unsustainable. Case-Laws Central Excise Thu, 08 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95933