https://www.taxtmi.com/caselaws?id=167516 Excise refund limitation did not bar recovery where duty had been paid under protest and the department could not show rejection of that protest. The Tribunal treated the written protests against classification and levy as keeping the dispute alive, so the earlier payments were not final for refund purposes. It also held that failure to file an appeal against the classification list did not extinguish the protest or defeat refund rights. On that basis, the refund was held admissible for the earlier period claimed, and the claim was not time-barred. en-us Thu, 10 May 1984 00:00:00 +0530 Tue, 23 Dec 2014 10:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167516 Excise refund limitation did not bar recovery where duty had been paid under protest and the department could not show rejection of that protest. The Tribunal treated the written protests against classification and levy as keeping the dispute alive, so the earlier payments were not final for refund purposes. It also held that failure to file an appeal against the classification list did not extinguish the protest or defeat refund rights. On that basis, the refund was held admissible for the earlier period claimed, and the claim was not time-barred. Case-Laws Central Excise Thu, 10 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167516