https://www.taxtmi.com/caselaws?id=102469 A refund claim was held not to be time-barred where the assessee had disputed the levy from the outset and produced a written communication at registration stating that registration was sought and issued under protest. That letter was treated as sufficient compliance with Rule 233B(1), so the duty paid during the relevant period was regarded as having been paid under protest. On that basis, the limitation objection under Section 11B failed and the refund application could not be rejected as barred by time. en-us Tue, 28 May 2002 00:00:00 +0530 Wed, 15 Feb 2012 10:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102469 A refund claim was held not to be time-barred where the assessee had disputed the levy from the outset and produced a written communication at registration stating that registration was sought and issued under protest. That letter was treated as sufficient compliance with Rule 233B(1), so the duty paid during the relevant period was regarded as having been paid under protest. On that basis, the limitation objection under Section 11B failed and the refund application could not be rejected as barred by time. Case-Laws Central Excise Tue, 28 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102469