https://www.taxtmi.com/caselaws?id=338323 Refund claims under Section 11B of the Central Excise Act are not subject to the one-year limitation where duty was paid under protest. The Court held that protest need not be expressed in any formal manner and may be inferred from the assessee's conduct and correspondence. Letters asserting non-liability, seeking clarification, and stating that payment was being made under departmental pressure were sufficient to show that the payments were not voluntary. On that basis, the refund claim was treated as maintainable and not barred by limitation, with the issue decided in favour of the assessee. en-us Mon, 23 Jan 2017 00:00:00 +0530 Tue, 02 Jan 2018 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338323 Refund claims under Section 11B of the Central Excise Act are not subject to the one-year limitation where duty was paid under protest. The Court held that protest need not be expressed in any formal manner and may be inferred from the assessee's conduct and correspondence. Letters asserting non-liability, seeking clarification, and stating that payment was being made under departmental pressure were sufficient to show that the payments were not voluntary. On that basis, the refund claim was treated as maintainable and not barred by limitation, with the issue decided in favour of the assessee. Case-Laws Service Tax Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338323