https://www.taxtmi.com/caselaws?id=85779 Refund claims could not be rejected solely because no separate formal protest letter was filed where contemporaneous records, including the classification list, gate passes and RT 12 returns, showed payment under protest. The requirement under Rule 233B was treated as substantially complied with, so the absence of a standalone protest letter was not a fatal defect. Refund entitlement also had to be examined under amended Section 11B, and the claims were to be granted after verification of the protest endorsements and statutory compliance. en-us Wed, 11 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 11:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85779 Refund claims could not be rejected solely because no separate formal protest letter was filed where contemporaneous records, including the classification list, gate passes and RT 12 returns, showed payment under protest. The requirement under Rule 233B was treated as substantially complied with, so the absence of a standalone protest letter was not a fatal defect. Refund entitlement also had to be examined under amended Section 11B, and the claims were to be granted after verification of the protest endorsements and statutory compliance. Case-Laws Central Excise Wed, 11 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85779