https://www.taxtmi.com/caselaws?id=87315 An erroneous refund claim may be examined under Section 11B even if the classification list has not first been revised, and the authority must determine the correct classification while adjudicating the refund. The earlier view that classification could not be revisited indirectly was rejected, and the matter required fresh examination. Endorsement on gate passes that duty was paid under protest constituted substantial compliance with Rule 233B, because the rule was treated as directory rather than mandatory. The impugned order was set aside and the matter remanded for fresh adjudication after hearing the parties. en-us Wed, 08 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 12:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87315 An erroneous refund claim may be examined under Section 11B even if the classification list has not first been revised, and the authority must determine the correct classification while adjudicating the refund. The earlier view that classification could not be revisited indirectly was rejected, and the matter required fresh examination. Endorsement on gate passes that duty was paid under protest constituted substantial compliance with Rule 233B, because the rule was treated as directory rather than mandatory. The impugned order was set aside and the matter remanded for fresh adjudication after hearing the parties. Case-Laws Central Excise Wed, 08 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87315