https://www.taxtmi.com/caselaws?id=110045 A refund claim filed beyond the statutory period will not escape limitation unless the assessee shows that duty was paid under protest. The Tribunal noted that correspondence seeking early 100% EOU status and guidance for clearing goods pending registration did not, expressly or by necessary implication, indicate a dispute of duty liability or payment under protest. The majority view held that Rule 233B requires a clear protest and that the letters did not satisfy even the substance of that requirement. The separate opinion accepted that strict formal compliance is not always essential, but still found no clear protest on the facts. en-us Thu, 16 Oct 2003 00:00:00 +0530 Fri, 13 Apr 2012 15:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110045 A refund claim filed beyond the statutory period will not escape limitation unless the assessee shows that duty was paid under protest. The Tribunal noted that correspondence seeking early 100% EOU status and guidance for clearing goods pending registration did not, expressly or by necessary implication, indicate a dispute of duty liability or payment under protest. The majority view held that Rule 233B requires a clear protest and that the letters did not satisfy even the substance of that requirement. The separate opinion accepted that strict formal compliance is not always essential, but still found no clear protest on the facts. Case-Laws Central Excise Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110045