https://www.taxtmi.com/caselaws?id=152224 A refund claim filed in 2004 for duty earlier debited by mistake in RG-23C Part II in 1998 and 1999 was found to be barred by limitation. The later debit in RG-23A Part II on 29-1-1999 was treated as the only payment under protest, so the assessee was required to seek refund of the earlier amounts within the statutory limitation period. The plea that the earlier debit also amounted to payment under protest was rejected, and the adjustment argument did not extend the filing time. The rejection of refund was upheld. en-us Tue, 08 Sep 2009 00:00:00 +0530 Thu, 27 Jun 2013 11:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152224 A refund claim filed in 2004 for duty earlier debited by mistake in RG-23C Part II in 1998 and 1999 was found to be barred by limitation. The later debit in RG-23A Part II on 29-1-1999 was treated as the only payment under protest, so the assessee was required to seek refund of the earlier amounts within the statutory limitation period. The plea that the earlier debit also amounted to payment under protest was rejected, and the adjustment argument did not extend the filing time. The rejection of refund was upheld. Case-Laws Central Excise Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152224