Refund claim tied to protest endorsements in gate passes remitted for fresh consideration after record verification proved incomplete.

A restricted refund claim based on protest endorsements in gate passes was remitted for fresh consideration because the Tribunal could not verify those endorsements on the existing record. The claim was confined to cases where the protest endorsement appeared on the gate passes, and the absence of a simultaneous endorsement in the RT 12 returns was not treated as ative on the present record. Applying the earlier ruling relied upon, the impugned order was set aside only to that limited extent and reconsideration was directed with reference to the gate pass endorsements.

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Issues: Whether the appellant's refund claim, restricted to instances where protest endorsements were found in the gate passes, could be reconsidered despite the absence of simultaneous endorsement in the RT 12 returns.

Analysis: The refund claim was confined to cases in which protest endorsements appeared on the gate passes. The matter turned on the factual verification of those endorsements, which could not be undertaken on the record before the Tribunal. In these circumstances, and applying the earlier ruling relied upon, the impugned order was set aside only to the extent of the restricted refund claim and the matter was sent back for reconsideration with reference to the gate pass endorsements.

Conclusion: The appellant's restricted refund claim was remitted for fresh consideration, and the Tribunal granted relief to that limited extent.

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