https://www.taxtmi.com/caselaws?id=89733 A written request to the jurisdictional Superintendent seeking refund of excess duty was treated as a valid refund claim for limitation purposes because it clearly asked for repayment and was entertained without immediate objection to its form. The department later required a formal application and then sought to reject the claim as time barred, but the earlier letter was held to be the operative refund claim since the request had already been acted upon. On that basis, the refund was found to be within time and the rejection on limitation was set aside. en-us Fri, 29 Aug 1997 00:00:00 +0530 Sat, 01 Oct 2011 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89733 A written request to the jurisdictional Superintendent seeking refund of excess duty was treated as a valid refund claim for limitation purposes because it clearly asked for repayment and was entertained without immediate objection to its form. The department later required a formal application and then sought to reject the claim as time barred, but the earlier letter was held to be the operative refund claim since the request had already been acted upon. On that basis, the refund was found to be within time and the rejection on limitation was set aside. Case-Laws Central Excise Fri, 29 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89733