https://www.taxtmi.com/caselaws?id=99975 A refund claim following allowance of Modvat credit was not barred by limitation under Section 11B where the assessee had debited the duty under protest and had already challenged the levy in appeal. A separate formal protest letter was not treated as indispensable, because the protest had been clearly manifested and pursued through appellate proceedings. The procedural requirements for payment under protest were held to have been substantially complied with, so the refund was not time-barred and rejection on the ground of absence of a formal protest letter was unsustainable. en-us Mon, 19 Feb 2001 00:00:00 +0530 Mon, 30 Jan 2012 17:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99975 A refund claim following allowance of Modvat credit was not barred by limitation under Section 11B where the assessee had debited the duty under protest and had already challenged the levy in appeal. A separate formal protest letter was not treated as indispensable, because the protest had been clearly manifested and pursued through appellate proceedings. The procedural requirements for payment under protest were held to have been substantially complied with, so the refund was not time-barred and rejection on the ground of absence of a formal protest letter was unsustainable. Case-Laws Central Excise Mon, 19 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99975