https://www.taxtmi.com/caselaws?id=111087 Payment of statutory cess on a consolidated quarterly basis, with challans endorsed "paid under protest" and countersigned by departmental officers, was treated as a valid recorded protest for refund purposes. The Tribunal noted that Rule 233B of the Central Excise Rules, 1944 was not strictly applicable to cess paid under Section 3(1) of the Vegetable Oils Cess Act, 1983, because the cess followed a different payment mechanism and the rule was not expressly extended to it. On that basis, the refund claims were held not time-barred and not defeated by unjust enrichment, and the Revenue's appeals failed. en-us Wed, 03 Dec 2003 00:00:00 +0530 Fri, 20 Apr 2012 12:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111087 Payment of statutory cess on a consolidated quarterly basis, with challans endorsed "paid under protest" and countersigned by departmental officers, was treated as a valid recorded protest for refund purposes. The Tribunal noted that Rule 233B of the Central Excise Rules, 1944 was not strictly applicable to cess paid under Section 3(1) of the Vegetable Oils Cess Act, 1983, because the cess followed a different payment mechanism and the rule was not expressly extended to it. On that basis, the refund claims were held not time-barred and not defeated by unjust enrichment, and the Revenue's appeals failed. Case-Laws Central Excise Wed, 03 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111087