https://www.taxtmi.com/caselaws?id=120306 The doctrine of merger does not bar a Revenue appeal where the earlier appellate order covered only part of the controversy and the challenge is confined to a distinct refund claim. A refund claim is not time-barred when the assessee debits the duty and communicates protest to the Department shortly afterwards, with departmental acknowledgment; substantial compliance with the protest procedure is sufficient, and advance intimation is not essential on these facts. The payment is treated as made under protest, so the refund claim remains within time and the refund order is sustained. en-us Wed, 18 Oct 2006 00:00:00 +0530 Wed, 18 Jul 2012 13:09:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120306 The doctrine of merger does not bar a Revenue appeal where the earlier appellate order covered only part of the controversy and the challenge is confined to a distinct refund claim. A refund claim is not time-barred when the assessee debits the duty and communicates protest to the Department shortly afterwards, with departmental acknowledgment; substantial compliance with the protest procedure is sufficient, and advance intimation is not essential on these facts. The payment is treated as made under protest, so the refund claim remains within time and the refund order is sustained. Case-Laws Central Excise Wed, 18 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120306