https://www.taxtmi.com/caselaws?id=81046 An assessee's letter to the Superintendent, informing excess duty payment and seeking refund, was treated as a valid refund claim even though the formal application was filed later. The earlier letter was held to constitute a clear assertion of the refund demand, and the later application was treated as a continuation of that original claim rather than a fresh request. Addressing the letter to the Superintendent instead of the Assistant Collector did not invalidate it. The surrounding circumstance that the excess duty was allegedly to be adjusted on finalisation of RT-12 assessment also supported the assessee's position, so the limitation objection was not accepted. en-us Fri, 28 Dec 1990 00:00:00 +0530 Wed, 22 Jun 2011 10:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81046 An assessee's letter to the Superintendent, informing excess duty payment and seeking refund, was treated as a valid refund claim even though the formal application was filed later. The earlier letter was held to constitute a clear assertion of the refund demand, and the later application was treated as a continuation of that original claim rather than a fresh request. Addressing the letter to the Superintendent instead of the Assistant Collector did not invalidate it. The surrounding circumstance that the excess duty was allegedly to be adjusted on finalisation of RT-12 assessment also supported the assessee's position, so the limitation objection was not accepted. Case-Laws Central Excise Fri, 28 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81046