https://www.taxtmi.com/caselaws?id=798154 Excise duty paid during an intervening disputed period may be treated as paid under protest under Rule 233B where formal protest records are unavailable but accepted protests exist immediately before and after that period. Continuous challenge to duty liability, particularly where the underlying contention that the activity did not constitute manufacture has attained finality, supports that treatment. Payment under protest excludes the limitation bar otherwise applicable to the refund claim, preserving entitlement to refund. en-us Tue, 01 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798154 Excise duty paid during an intervening disputed period may be treated as paid under protest under Rule 233B where formal protest records are unavailable but accepted protests exist immediately before and after that period. Continuous challenge to duty liability, particularly where the underlying contention that the activity did not constitute manufacture has attained finality, supports that treatment. Payment under protest excludes the limitation bar otherwise applicable to the refund claim, preserving entitlement to refund. Case-Laws Central Excise Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798154