JUDGMENT

OZA, J. :— This appeal involves the determination of the only question as to whether the appellant is entitled to refund of Rs. 22,43,002.09 paid as excise duty on the price of packing material used for packing of superfine cement which according to the appellant was paid under protest whereas according to the respondent, it was not paid under protest and therefore, the claim of refund is barred by time.

2. The brief facts necessary for determination are :

The appellant-company is a manufacturer of superfine cement. The company preferred the claim for refund of Rs. 22,43,002.09 alleged to be duty on price of packing material of the aforesaid product paid during July 4, 1974 to March 1, 1975.

3. This claim of refund was rejected by Assistant Collector of Central Excise Tirunelveli on the ground that Rule 11 of the Central Excise Rules 1944 was applicable as duty was not paid under protest and the claim was barred by time. On appeal, the Appellate Collector of Custom and Central Excise by the judgment dated February 7, 1981 maintained the order passed by the Assistant Collector on the same ground of limitation, as the merits of the claim was not disputed by the department. This