https://www.taxtmi.com/caselaws?id=88170 Correspondence can constitute a valid refund claim for limitation purposes if it substantively asserts the taxpayer's entitlement, even where it is not in the prescribed form. Procedural non-compliance with protest or refund filing requirements is treated as a lapse that does not by itself defeat the underlying substantive right to refund. Where earlier letters clearly disclose a claim for credit or refund, they may be read as part of the refund claim itself, and the objection that the claim is time-barred cannot be sustained on a purely formal basis. en-us Fri, 20 Feb 1998 00:00:00 +0530 Thu, 15 Sep 2011 16:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88170 Correspondence can constitute a valid refund claim for limitation purposes if it substantively asserts the taxpayer's entitlement, even where it is not in the prescribed form. Procedural non-compliance with protest or refund filing requirements is treated as a lapse that does not by itself defeat the underlying substantive right to refund. Where earlier letters clearly disclose a claim for credit or refund, they may be read as part of the refund claim itself, and the objection that the claim is time-barred cannot be sustained on a purely formal basis. Case-Laws Central Excise Fri, 20 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88170