https://www.taxtmi.com/caselaws?id=84809 A protest lodged before the introduction of Rule 233B of the Central Excise Rules, 1944 remained effective after the rule came into force, because the rule was procedural and did not extinguish a pre-existing protest. Refund could not be denied merely for want of a fresh protest after 1-6-1981 where the earlier protest had already supported refund for the prior period and the duty was recovered despite classifications later found in the assessee's favour. The principle applied was that later procedural formalities do not defeat substantive refund entitlement on an unsustainable levy, so the refund claim was allowed. en-us Mon, 29 May 1995 00:00:00 +0530 Mon, 25 Jul 2011 17:51:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84809 A protest lodged before the introduction of Rule 233B of the Central Excise Rules, 1944 remained effective after the rule came into force, because the rule was procedural and did not extinguish a pre-existing protest. Refund could not be denied merely for want of a fresh protest after 1-6-1981 where the earlier protest had already supported refund for the prior period and the duty was recovered despite classifications later found in the assessee's favour. The principle applied was that later procedural formalities do not defeat substantive refund entitlement on an unsustainable levy, so the refund claim was allowed. Case-Laws Central Excise Mon, 29 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84809