https://www.taxtmi.com/caselaws?id=42446 A communication objecting to excise duty on packing charges and reserving the payer's position was treated as a protest, so the limitation bar under Rule 11 of the Central Excise Rules, 1944 did not apply to the refund claim. On that basis, the refund of duty paid on packing charges was maintainable on merits, and interest was also awarded from the date of refusal of refund. The reasoning confirms that an express reservation of rights and challenge to liability can preserve refund rights and prevent the claim from being defeated by limitation. en-us Tue, 25 Apr 1989 00:00:00 +0530 Sat, 14 Nov 2015 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42446 A communication objecting to excise duty on packing charges and reserving the payer's position was treated as a protest, so the limitation bar under Rule 11 of the Central Excise Rules, 1944 did not apply to the refund claim. On that basis, the refund of duty paid on packing charges was maintainable on merits, and interest was also awarded from the date of refusal of refund. The reasoning confirms that an express reservation of rights and challenge to liability can preserve refund rights and prevent the claim from being defeated by limitation. Case-Laws Central Excise Tue, 25 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42446