https://www.taxtmi.com/caselaws?id=96241 Refund limitation under Section 11B of the Central Excise Act is excluded only where duty is paid under protest in compliance with Rule 233B. A mere RG 23C Part-II endorsement and a later letter intimating debit and an intention to seek refund did not state that duty was paid under protest or disclose the grounds of protest; substantial compliance was not established. The refund claim was therefore held time-barred, and exclusion of limitation was denied. en-us Mon, 16 Jul 2001 00:00:00 +0530 Tue, 20 Dec 2011 12:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96241 Refund limitation under Section 11B of the Central Excise Act is excluded only where duty is paid under protest in compliance with Rule 233B. A mere RG 23C Part-II endorsement and a later letter intimating debit and an intention to seek refund did not state that duty was paid under protest or disclose the grounds of protest; substantial compliance was not established. The refund claim was therefore held time-barred, and exclusion of limitation was denied. Case-Laws Central Excise Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96241