https://www.taxtmi.com/caselaws?id=82975 A letter of protest under Rule 233B had to be lodged in the prescribed manner, and a mere correspondence or note could not itself operate as a refund claim. Earlier letters and a revised classification list did not constitute a valid protest covering past clearances, and a later letter could not revive refund claims already barred before the applications were filed. The special rule applicable to provisional assessment did not apply because the assessee was not under provisional assessment. Refund claims therefore remained subject to Section 11B and had to be filed within the prescribed limitation period, with the result that the claims were time-barred. en-us Thu, 31 Dec 1992 00:00:00 +0530 Fri, 08 Jul 2011 15:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82975 A letter of protest under Rule 233B had to be lodged in the prescribed manner, and a mere correspondence or note could not itself operate as a refund claim. Earlier letters and a revised classification list did not constitute a valid protest covering past clearances, and a later letter could not revive refund claims already barred before the applications were filed. The special rule applicable to provisional assessment did not apply because the assessee was not under provisional assessment. Refund claims therefore remained subject to Section 11B and had to be filed within the prescribed limitation period, with the result that the claims were time-barred. Case-Laws Central Excise Thu, 31 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82975