https://www.taxtmi.com/caselaws?id=80445 The Tribunal found in favor of the respondents in a departmental appeal against the Collector (Appeals) order regarding a refund claim. It held that Rule 233(b) provisions were directory, considering the acceptance of the protest letter before the rule's enforcement. The Tribunal remanded the case to the Asstt. Collector for a fresh assessment, allowing the respondents to present evidence for the refund claim based on available records. The decision upheld the Collector (Appeals) order on the time bar issue but granted a chance for a new consideration of the refund claim. en-us Wed, 28 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 18:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80445 The Tribunal found in favor of the respondents in a departmental appeal against the Collector (Appeals) order regarding a refund claim. It held that Rule 233(b) provisions were directory, considering the acceptance of the protest letter before the rule's enforcement. The Tribunal remanded the case to the Asstt. Collector for a fresh assessment, allowing the respondents to present evidence for the refund claim based on available records. The decision upheld the Collector (Appeals) order on the time bar issue but granted a chance for a new consideration of the refund claim. Case-Laws Central Excise Wed, 28 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80445