https://www.taxtmi.com/caselaws?id=51593 Duty paid under protest pursuant to an adjudication order that was later set aside in appeal remained refundable, and refund could not be denied for alleged non-compliance with Rule 233B or on limitation grounds under Section 11B. The filing of an appeal against the demand itself was treated as protest, and the assessee's letter and challans showed that payment was made under protest. Once the underlying demand was reversed, the duty deposited under that order became refundable, so the refund claim was admissible in favour of the assessee. en-us Fri, 18 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 10:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51593 Duty paid under protest pursuant to an adjudication order that was later set aside in appeal remained refundable, and refund could not be denied for alleged non-compliance with Rule 233B or on limitation grounds under Section 11B. The filing of an appeal against the demand itself was treated as protest, and the assessee's letter and challans showed that payment was made under protest. Once the underlying demand was reversed, the duty deposited under that order became refundable, so the refund claim was admissible in favour of the assessee. Case-Laws Central Excise Fri, 18 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51593