https://www.taxtmi.com/caselaws?id=121739 Duty paid under protest was treated as supporting a timely refund claim where the protest letter was already on record, and the absence of a separate formal endorsement on another document did not defeat that status. On the facts noted, the refund was not barred by limitation, and the department's refusal could not rest solely on time bar. The document also states that, where the assessee's explanation that the duty burden had not been passed on to buyers was not dislodged, refund could not be denied on that basis. The stated outcome was that the refund claim was within time and maintainable, and the limitation-based denial was set aside. en-us Fri, 18 May 2007 00:00:00 +0530 Wed, 01 Aug 2012 18:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121739 Duty paid under protest was treated as supporting a timely refund claim where the protest letter was already on record, and the absence of a separate formal endorsement on another document did not defeat that status. On the facts noted, the refund was not barred by limitation, and the department's refusal could not rest solely on time bar. The document also states that, where the assessee's explanation that the duty burden had not been passed on to buyers was not dislodged, refund could not be denied on that basis. The stated outcome was that the refund claim was within time and maintainable, and the limitation-based denial was set aside. Case-Laws Central Excise Fri, 18 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121739