https://www.taxtmi.com/caselaws?id=109178 A protest under the Central Excise refund regime must precede or clearly cover the relevant duty payment; a later protest cannot protect earlier clearances from the refund limitation bar. On that basis, refunds relating to clearances made before the protest letter were time-barred, and the sanctioned refund to that extent was set aside. For the separate refund claim linked to the invoice of 14-11-96, the record did not show whether duty had been paid under protest or whether limitation applied, so the matter required fresh factual examination. The claim was remanded for de novo consideration. en-us Thu, 05 Sep 2002 00:00:00 +0530 Fri, 06 Apr 2012 13:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109178 A protest under the Central Excise refund regime must precede or clearly cover the relevant duty payment; a later protest cannot protect earlier clearances from the refund limitation bar. On that basis, refunds relating to clearances made before the protest letter were time-barred, and the sanctioned refund to that extent was set aside. For the separate refund claim linked to the invoice of 14-11-96, the record did not show whether duty had been paid under protest or whether limitation applied, so the matter required fresh factual examination. The claim was remanded for de novo consideration. Case-Laws Central Excise Thu, 05 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109178