Substantial compliance with protest requirements saved refund limitation where duty was paid under protest and the department was aware of the claim.

Contemporaneous filing of a protest letter with the Range Office, together with a revised classification list, constituted substantial compliance with Rule 233B where the record showed the department was aware that duty was being paid under protest pending exemption approval. On that basis, the protest was valid for saving limitation, and refund claims could not be treated as time-barred merely for alleged non-compliance with the protest requirement; the rejection orders were set aside and the matters remitted for decision on merits.

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Issues: Whether the letter of protest filed with the Range Office and the revised classification list constituted compliance with Rule 233B so as to save the refund claims from limitation.

Analysis: The letter dated 31-12-1985 expressly stated that duty would continue to be paid under protest pending approval of the revised classification list and grant of exemption. The revised classification list was filed simultaneously and was later approved by the Assistant Collector, showing that the department was aware of the claim for exemption and of the protest. In that context, filing the protest letter before the Superintendent and its receipt in the Range Office amounted to substantial compliance with the requirement of protest under Rule 233B. The record did not support any inference that the protest was manipulated later to avoid limitation.

Conclusion: The protest was valid for the purpose of saving limitation, and the refund claims could not be rejected as time-barred on that ground.

Final Conclusion: The orders rejecting the refund claims on limitation were set aside and the matters were sent back for decision on merits.

Ratio Decidendi: Where the department is made aware, through contemporaneous protest and related classification proceedings, that duty is being paid under protest, the requirement of filing protest under Rule 233B is satisfied by substantial compliance and the refund limitation is saved.

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