A communication system and a method for transmitting or receiving packets are provided. The method includes transmitting the packet from a transmitting Radio Link Control (RLC) entity to a receiving node via a transmitting Medium Access Control (MAC) entity, transmitting an Hybrid Automatic ReQuest (HARQ) failure signal from the transmitting MAC entity to the transmitting RLC entity if the transmitting MAC entity receives a HARQ Negative ACKnowledgment (NACK) signal from the receiving node, and re-transmitting the packet from the transmitting RLC entity to the receiving node via the transmitting MAC entity if the transmitting RLC entity receives the HARQ failure signal.