https://www.taxtmi.com/caselaws?id=119405 Where duty is paid under protest and the protest procedure is satisfied, the six-month limitation under the proviso to Section 11B does not bar a refund claim. The assessee's letter was treated as sufficient compliance with Rule 233B, so the payment retained its protest character and limitation could not defeat the claim. The subsequent favourable appellate orders further supported the refund entitlement, and the refund application filed within the relevant period was not time-barred. Consequential refund relief therefore remained admissible. en-us Tue, 31 Jan 2006 00:00:00 +0530 Tue, 10 Jul 2012 18:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119405 Where duty is paid under protest and the protest procedure is satisfied, the six-month limitation under the proviso to Section 11B does not bar a refund claim. The assessee's letter was treated as sufficient compliance with Rule 233B, so the payment retained its protest character and limitation could not defeat the claim. The subsequent favourable appellate orders further supported the refund entitlement, and the refund application filed within the relevant period was not time-barred. Consequential refund relief therefore remained admissible. Case-Laws Central Excise Tue, 31 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119405