https://www.taxtmi.com/caselaws?id=245103 Duty paid on a provisional basis with an express reservation of the right to claim refund on final valuation was treated as payment under protest. Because the protest was also recorded in the statutory records and monthly returns, it was sufficiently communicated to the department. Non-compliance with the procedural requirement in Rule 233(b) of the Central Excise Rules did not alter that character. The refund claim was therefore not barred by limitation, and rejection of the claim on limitation was unsustainable. en-us Wed, 06 Feb 2013 00:00:00 +0530 Thu, 20 Mar 2014 06:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245103 Duty paid on a provisional basis with an express reservation of the right to claim refund on final valuation was treated as payment under protest. Because the protest was also recorded in the statutory records and monthly returns, it was sufficiently communicated to the department. Non-compliance with the procedural requirement in Rule 233(b) of the Central Excise Rules did not alter that character. The refund claim was therefore not barred by limitation, and rejection of the claim on limitation was unsustainable. Case-Laws Central Excise Wed, 06 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245103