https://www.taxtmi.com/caselaws?id=119204 Refund claims under Section 11B of the Central Excise Act were treated as time-barred where the duty payments were not properly shown to have been made under protest in terms of Rule 233B of the Central Excise Rules, 1944. Endorsements of "under protest" in TR-6 challans and reliance on an earlier remand order were insufficient because the necessary factual basis was not raised in the memorandum of appeal. The result was that the plea that all payments were made under protest could not be accepted, and the claim for the period up to 18-11-1990 remained barred by limitation. en-us Mon, 05 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 16:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119204 Refund claims under Section 11B of the Central Excise Act were treated as time-barred where the duty payments were not properly shown to have been made under protest in terms of Rule 233B of the Central Excise Rules, 1944. Endorsements of "under protest" in TR-6 challans and reliance on an earlier remand order were insufficient because the necessary factual basis was not raised in the memorandum of appeal. The result was that the plea that all payments were made under protest could not be accepted, and the claim for the period up to 18-11-1990 remained barred by limitation. Case-Laws Central Excise Mon, 05 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119204