https://www.taxtmi.com/caselaws?id=341061 Refund could not be denied as time-barred on the basis of alleged non-compliance with Rule 233B, because that rule applied only to the erstwhile Central Excise Rules, 1944 and not to the Central Excise Rules, 2001/2002 for the substantial disputed period. The Tribunal also accepted the factual finding that the assessee had conveyed protest through the RT-12 return, and that finding remained unrebutted by the Revenue. As a result, the objection on protest procedure and limitation failed, and the refund claim was allowed. en-us Tue, 08 Nov 2016 00:00:00 +0530 Sat, 01 Apr 2017 08:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341061 Refund could not be denied as time-barred on the basis of alleged non-compliance with Rule 233B, because that rule applied only to the erstwhile Central Excise Rules, 1944 and not to the Central Excise Rules, 2001/2002 for the substantial disputed period. The Tribunal also accepted the factual finding that the assessee had conveyed protest through the RT-12 return, and that finding remained unrebutted by the Revenue. As a result, the objection on protest procedure and limitation failed, and the refund claim was allowed. Case-Laws Central Excise Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341061