https://www.taxtmi.com/caselaws?id=242154 Duty deposited under departmental direction was treated as payment under protest because the TR-6 challans recorded that any refund arising on sanction of the World Bank loan should be returned to the assessee. The Tribunal relied on the surrounding circumstances, including the delayed loan sanction and an identical earlier dispute, to hold that the refund claim was not barred by limitation. On that basis, the impugned order treating the payment as made under protest was upheld and the refund claim was accepted as timely. en-us Wed, 10 Apr 2013 00:00:00 +0530 Thu, 09 Jan 2014 09:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242154 Duty deposited under departmental direction was treated as payment under protest because the TR-6 challans recorded that any refund arising on sanction of the World Bank loan should be returned to the assessee. The Tribunal relied on the surrounding circumstances, including the delayed loan sanction and an identical earlier dispute, to hold that the refund claim was not barred by limitation. On that basis, the impugned order treating the payment as made under protest was upheld and the refund claim was accepted as timely. Case-Laws Central Excise Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242154