https://www.taxtmi.com/caselaws?id=82348 Duty paid under protest was treated as sufficient where the assessee had issued a written protest letter stating that refund would be claimed later and the price lists referred to that letter. The finalisation of the price lists occurred only later, so the payments were regarded as provisional until that date; the refund claim was therefore not barred by limitation. The endorsement requirement under Rule 233B on gate passes, RT-12 returns and related papers was procedural, and substantial compliance was accepted. The absence of endorsements on all prescribed documents did not defeat the refund claim. en-us Wed, 04 Dec 1991 00:00:00 +0530 Mon, 04 Jul 2011 15:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82348 Duty paid under protest was treated as sufficient where the assessee had issued a written protest letter stating that refund would be claimed later and the price lists referred to that letter. The finalisation of the price lists occurred only later, so the payments were regarded as provisional until that date; the refund claim was therefore not barred by limitation. The endorsement requirement under Rule 233B on gate passes, RT-12 returns and related papers was procedural, and substantial compliance was accepted. The absence of endorsements on all prescribed documents did not defeat the refund claim. Case-Laws Central Excise Wed, 04 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82348