https://www.taxtmi.com/caselaws?id=101706 Where an assessee contests excise duty liability through a statutory appeal or similar challenge, the duty paid in that context is treated as payment under protest for limitation purposes under Section 11B of the Central Excise Act, 1944, even without a separate written protest under Rule 233B before payment. Applying this reading of Mafatlal Industries, the Tribunal treated payment made before the appeal as payment under protest on the facts stated. The refund claim was therefore not time-barred, and the departmental objection failed, leaving the refund claim maintainable. en-us Thu, 21 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 17:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101706 Where an assessee contests excise duty liability through a statutory appeal or similar challenge, the duty paid in that context is treated as payment under protest for limitation purposes under Section 11B of the Central Excise Act, 1944, even without a separate written protest under Rule 233B before payment. Applying this reading of Mafatlal Industries, the Tribunal treated payment made before the appeal as payment under protest on the facts stated. The refund claim was therefore not time-barred, and the departmental objection failed, leaving the refund claim maintainable. Case-Laws Central Excise Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101706