https://www.taxtmi.com/caselaws?id=86488 A refund application filed nearly three years after the relevant clearances was not a valid refund claim for the earlier period because the letter dated 3-10-1985 did not identify the quantity of goods or the refund period sought. The letter was therefore not comparable to the refund applications accepted in the cited precedents. However, the surrounding facts, including gate pass endorsements and the intention to clear goods under exemption, supported treating the same letter as a protest for clearances made after that date. The exemption conditions and refund entitlement for the later clearances were remanded for fresh reconsideration in accordance with law. en-us Wed, 04 Sep 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86488 A refund application filed nearly three years after the relevant clearances was not a valid refund claim for the earlier period because the letter dated 3-10-1985 did not identify the quantity of goods or the refund period sought. The letter was therefore not comparable to the refund applications accepted in the cited precedents. However, the surrounding facts, including gate pass endorsements and the intention to clear goods under exemption, supported treating the same letter as a protest for clearances made after that date. The exemption conditions and refund entitlement for the later clearances were remanded for fresh reconsideration in accordance with law. Case-Laws Central Excise Wed, 04 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86488