INDIA CEMENTS LTD. vs COLLECTOR OF CENTRAL EXCISE

The Supreme Court held that the letter from the appellant regarding the levy of excise duty on packing material constituted a protest, thus allowing the claim for refund despite the initial rejection based on limitation under Rule 11 of the Central Excise Rules, 1944. The Court emphasized that the appellant's contentions against the duty were raised adequately, negating the limitation issue. Furthermore, the Court directed that the view taken by the Central Government in a similar case should be applied to all similar cases, entitling the appellant to a refund of the duty paid.