In this paper, the Go-Back-N ARQ protocol with decoding in communication network is considered. The time delay and throughput are respectively analyzed as a function of window size and decoding time out. Packets arrive continuously at the decoder, and are stored in a buffer if the decoder is busy upon its arrival. The decoder devotes no more than a time-out period of predetermined length to the decoding of any single packet. If packet decoding is completed within that period, the packet leaves the system. Otherwise, it is retransimitted and its decoding starts anew. The time delay and throughput are obtained using recursive formula and difference equation. An appropriate time out and window size that satisfies the grade of service can be determined.