https://www.taxtmi.com/caselaws?id=86364 A protest letter can constitute a valid refund claim if it clearly conveys the assessee's intention to seek refund or rebate, especially where no prescribed refund proforma existed for the relevant period. The letter dated 30-3-1977 expressly registered the assessee's claim for rebate and sought specific relief, so it was treated as a proper refund claim and the limitation objection failed. As the authorities had not examined the claim on merits, the matter was sent back for reconsideration by the jurisdictional Assistant Collector. en-us Wed, 22 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 12:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86364 A protest letter can constitute a valid refund claim if it clearly conveys the assessee's intention to seek refund or rebate, especially where no prescribed refund proforma existed for the relevant period. The letter dated 30-3-1977 expressly registered the assessee's claim for rebate and sought specific relief, so it was treated as a proper refund claim and the limitation objection failed. As the authorities had not examined the claim on merits, the matter was sent back for reconsideration by the jurisdictional Assistant Collector. Case-Laws Central Excise Wed, 22 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86364