https://www.taxtmi.com/caselaws?id=110391 Duty paid at the Department's instance by debit entry in the PLA, where the entry and RT-12 return expressly recorded payment under protest, could be treated as payment under protest. Strict compliance with Rule 233B of the Central Excise Rules, 1944 was therefore unnecessary on these facts. As the protest was sufficiently evidenced by the surrounding records, the refund claim could not be rejected as time-barred, and refund was held payable in favour of the assessee. en-us Mon, 24 Nov 2003 00:00:00 +0530 Mon, 16 Apr 2012 15:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110391 Duty paid at the Department's instance by debit entry in the PLA, where the entry and RT-12 return expressly recorded payment under protest, could be treated as payment under protest. Strict compliance with Rule 233B of the Central Excise Rules, 1944 was therefore unnecessary on these facts. As the protest was sufficiently evidenced by the surrounding records, the refund claim could not be rejected as time-barred, and refund was held payable in favour of the assessee. Case-Laws Central Excise Mon, 24 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110391