https://www.taxtmi.com/caselaws?id=765190 Refund of excise duty collected without authority of law is treated differently from an ordinary duty refund, so the usual limitation period does not defeat the claim. Continuous endorsement of payment under protest on gate passes and related documents may be sufficient, and the protest procedure is applied in a substantive, not technical, manner. Where the amount was retained as a revenue deposit despite lacking legal authority, retention is unjustified and refund with interest is warranted. The commentary therefore treats protest-backed payments and unlawful collections as recoverable without being defeated by rigid procedural objections. en-us Fri, 17 Jan 2025 00:00:00 +0530 Mon, 27 Jan 2025 10:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765190 Refund of excise duty collected without authority of law is treated differently from an ordinary duty refund, so the usual limitation period does not defeat the claim. Continuous endorsement of payment under protest on gate passes and related documents may be sufficient, and the protest procedure is applied in a substantive, not technical, manner. Where the amount was retained as a revenue deposit despite lacking legal authority, retention is unjustified and refund with interest is warranted. The commentary therefore treats protest-backed payments and unlawful collections as recoverable without being defeated by rigid procedural objections. Case-Laws Central Excise Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765190