https://www.taxtmi.com/caselaws?id=51835 Rule 233B of the Central Excise Rules, 1944 permits payment under protest only in the manner and within the limited situations the rule contemplates. Where duty is paid pursuant to an adjudication order confirming demand, and the assessee does not appeal or seek revision against that order, the payment cannot be treated as under protest merely because a similar issue was contested for another period. An appeal may itself operate as protest against the demand, but no appeal was filed against the relevant orders here. Refund was therefore not admissible, and rejection of the claim was justified. en-us Mon, 13 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 17:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51835 Rule 233B of the Central Excise Rules, 1944 permits payment under protest only in the manner and within the limited situations the rule contemplates. Where duty is paid pursuant to an adjudication order confirming demand, and the assessee does not appeal or seek revision against that order, the payment cannot be treated as under protest merely because a similar issue was contested for another period. An appeal may itself operate as protest against the demand, but no appeal was filed against the relevant orders here. Refund was therefore not admissible, and rejection of the claim was justified. Case-Laws Central Excise Mon, 13 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51835