https://www.taxtmi.com/caselaws?id=217235 A refund claim cannot be rejected as time-barred where the disputed duty payment was endorsed as made under protest and the requirements of Rule 233B of the Central Excise Rules, 1944 were substantially complied with. The challan itself recorded protest, and the authorities had already accepted protest for the larger refunded portion, so a narrow reading of earlier correspondence could not defeat the remaining claim. On that basis, the rejection of the balance refund was unsustainable, and the assessee was entitled to refund with consequential relief in accordance with law. en-us Tue, 21 Jun 2011 00:00:00 +0530 Sat, 06 Oct 2012 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217235 A refund claim cannot be rejected as time-barred where the disputed duty payment was endorsed as made under protest and the requirements of Rule 233B of the Central Excise Rules, 1944 were substantially complied with. The challan itself recorded protest, and the authorities had already accepted protest for the larger refunded portion, so a narrow reading of earlier correspondence could not defeat the remaining claim. On that basis, the rejection of the balance refund was unsustainable, and the assessee was entitled to refund with consequential relief in accordance with law. Case-Laws Central Excise Tue, 21 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217235