https://www.taxtmi.com/caselaws?id=90477 A protest letter addressed to the jurisdictional Collector qualified as a valid protest under Rule 233B for the period before later rule-wise clarification identified the receiving officer. Applying the then-applicable definition of "proper officer" under the Central Excise Rules, 1944, the Collector had authority to receive the protest. The protest therefore protected the refund claim from limitation. Unjust enrichment under Section 11B remained a separate requirement, with the assessee required to establish the relevant facts before the Assistant Commissioner; it did not affect the finding that the claim was filed within time. en-us Mon, 20 Apr 1998 00:00:00 +0530 Fri, 07 Oct 2011 16:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90477 A protest letter addressed to the jurisdictional Collector qualified as a valid protest under Rule 233B for the period before later rule-wise clarification identified the receiving officer. Applying the then-applicable definition of "proper officer" under the Central Excise Rules, 1944, the Collector had authority to receive the protest. The protest therefore protected the refund claim from limitation. Unjust enrichment under Section 11B remained a separate requirement, with the assessee required to establish the relevant facts before the Assistant Commissioner; it did not affect the finding that the claim was filed within time. Case-Laws Central Excise Mon, 20 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90477