https://www.taxtmi.com/caselaws?id=3891 Payment of duty under protest recorded in RG-23A Part-II was treated as sufficient compliance with the protest procedure, because the debit, re-credit and later re-debit showed a single payment under protest. On that basis, the refund claim was not barred by limitation and Section 11B did not apply. The objection that Rule 233B was not strictly followed was rejected, as the protest endorsement in the register itself was held adequate. The rejection of refund on limitation was set aside and the matter remanded for decision on merits. en-us Tue, 27 Nov 2007 00:00:00 +0530 Thu, 08 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3891 Payment of duty under protest recorded in RG-23A Part-II was treated as sufficient compliance with the protest procedure, because the debit, re-credit and later re-debit showed a single payment under protest. On that basis, the refund claim was not barred by limitation and Section 11B did not apply. The objection that Rule 233B was not strictly followed was rejected, as the protest endorsement in the register itself was held adequate. The rejection of refund on limitation was set aside and the matter remanded for decision on merits. Case-Laws Central Excise Tue, 27 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3891