Rule 233B protest requirement raises a substantial question of law on refund entitlement and was referred to the High Court.

Whether Rule 233B is procedural or mandatory for lodging protest while paying duty, and whether non-compliance affects refund entitlement, was treated as a substantial question of law. The Tribunal held that this issue required determination by the High Court because it concerned the legal effect of the protest requirement under the Central Excise framework. The reference application was allowed and the question of law was referred to the High Court for decision.

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Issues: Whether the Revenue's reference application under Section 35G(1) of the Central Excise Act should be allowed on the question whether Rule 233B is procedural or mandatory for lodging protest while paying duty.

Analysis: The Tribunal found that the question whether Rule 233B governs the mode of protest and whether non-compliance with it affects entitlement to refund raised a substantial question of law. On that basis, the matter was considered fit to be referred to the High Court for decision.

Conclusion: The reference application was allowed and the question of law was referred to the High Court.

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