https://www.taxtmi.com/caselaws?id=82665 A timely protest letter filed with the department was treated as sufficient compliance for claiming duty paid under protest, and the absence of endorsement on gate passes was held to be only a procedural defect that could not defeat refund entitlement. The refund claim was therefore not barred by limitation on that ground. The document also notes that assessment could remain provisional until approval of the revised classification list, and that approval point was treated as controlling. On these principles, the appellate relief granting refund was sustained and the assessee's position was accepted. en-us Wed, 04 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 16:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82665 A timely protest letter filed with the department was treated as sufficient compliance for claiming duty paid under protest, and the absence of endorsement on gate passes was held to be only a procedural defect that could not defeat refund entitlement. The refund claim was therefore not barred by limitation on that ground. The document also notes that assessment could remain provisional until approval of the revised classification list, and that approval point was treated as controlling. On these principles, the appellate relief granting refund was sustained and the assessee's position was accepted. Case-Laws Central Excise Wed, 04 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82665