https://www.taxtmi.com/caselaws?id=44656 Excise duty refund claims are not time-barred under Section 11B where the duty was paid under protest, and a protest need not follow any prescribed form. The assessee's correspondence, read as a whole and in context with the department's demand communication, showed non-acceptance of liability to pay excise duty even though it also referred to objections on licensing. On that construction, the payment was treated as made under protest, so the statutory exception to limitation applied and the refund claim could not be rejected as barred by time. en-us Tue, 29 Jul 1997 00:00:00 +0530 Fri, 04 Jul 2014 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44656 Excise duty refund claims are not time-barred under Section 11B where the duty was paid under protest, and a protest need not follow any prescribed form. The assessee's correspondence, read as a whole and in context with the department's demand communication, showed non-acceptance of liability to pay excise duty even though it also referred to objections on licensing. On that construction, the payment was treated as made under protest, so the statutory exception to limitation applied and the refund claim could not be rejected as barred by time. Case-Laws Central Excise Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44656