https://www.taxtmi.com/caselaws?id=81649 Payment of excise duty may be treated as payment under protest where a written communication clearly states that duty is being deposited under protest and reserves the right to refund, even without formal endorsements on duty documents that were not available at the time. Rule 233B was treated as procedural, so the absence of a separate detailed representation within three months did not defeat the protest on these facts. The proposed reference to the High Court was declined because the issue was considered clear, definite, and not a debatable question of law. en-us Tue, 10 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 18:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81649 Payment of excise duty may be treated as payment under protest where a written communication clearly states that duty is being deposited under protest and reserves the right to refund, even without formal endorsements on duty documents that were not available at the time. Rule 233B was treated as procedural, so the absence of a separate detailed representation within three months did not defeat the protest on these facts. The proposed reference to the High Court was declined because the issue was considered clear, definite, and not a debatable question of law. Case-Laws Central Excise Tue, 10 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81649