https://www.taxtmi.com/caselaws?id=45970 Refund of excise duty had to be claimed within six months under the statutory limitation, unless payment under protest was proved in the prescribed manner. Because no written protest acknowledgement or gate-pass endorsement was produced, the payment could not be treated as made under protest and the time-barred portion of the refund claim failed. The writ petition was also not entertained because an effective statutory appeal was available and had not been pursued. The departmental refusal to refund the delayed amount was therefore upheld on both limitation and maintainability grounds. en-us Tue, 20 Mar 2001 00:00:00 +0530 Thu, 15 Jul 2010 09:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45970 Refund of excise duty had to be claimed within six months under the statutory limitation, unless payment under protest was proved in the prescribed manner. Because no written protest acknowledgement or gate-pass endorsement was produced, the payment could not be treated as made under protest and the time-barred portion of the refund claim failed. The writ petition was also not entertained because an effective statutory appeal was available and had not been pursued. The departmental refusal to refund the delayed amount was therefore upheld on both limitation and maintainability grounds. Case-Laws Central Excise Tue, 20 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45970