CESTAT ruled refund claims filed under protest within time limit are valid. Assessment not challenged. Revenue appeals dismissed.

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....The case involved a dispute over a refund claim u/s 11B of the Central Excise Act. The Appellate Tribunal held that the time limitation for filing the refund claim did not apply as the duty was paid under protest. The Tribunal also ruled that the refund claims were valid even though the assessment of bills of entry was not challenged. The Revenue's argument that the refund claims were not maintainable without challenging the assessment was rejected. The Tribunal dismissed the Revenue's appeals, finding no merit in their arguments.....