https://www.taxtmi.com/caselaws?id=171682 A protest recorded against duty paid for availing exemption under Notification No. 175/86-C.E. could not sustain a refund claim later based on alleged classification under a different tariff heading. A protest under Rule 233-B of the Central Excise Rules, 1944 must match the exact ground on which refund is sought, and a protest raised for one cause cannot be extended to an independent and unrelated basis for refund. On that principle, the refund was held not maintainable on the ground advanced, and the claim failed. en-us Wed, 21 Apr 1999 00:00:00 +0530 Wed, 29 Jul 2015 10:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171682 A protest recorded against duty paid for availing exemption under Notification No. 175/86-C.E. could not sustain a refund claim later based on alleged classification under a different tariff heading. A protest under Rule 233-B of the Central Excise Rules, 1944 must match the exact ground on which refund is sought, and a protest raised for one cause cannot be extended to an independent and unrelated basis for refund. On that principle, the refund was held not maintainable on the ground advanced, and the claim failed. Case-Laws Central Excise Wed, 21 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171682