https://www.taxtmi.com/caselaws?id=95970 The official stamp and handwritten date on a protest letter were accepted as proof of receipt on the earlier date, even though the inward receipt register recorded it later. The register entry was held not conclusive where there was no uniform acknowledgment practice and the document itself showed contemporaneous receipt. On that basis, the clearance was treated as protested in time, and the assessee was entitled to refund of the disputed amount. en-us Sun, 07 Jan 2001 00:00:00 +0530 Fri, 16 Dec 2011 13:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95970 The official stamp and handwritten date on a protest letter were accepted as proof of receipt on the earlier date, even though the inward receipt register recorded it later. The register entry was held not conclusive where there was no uniform acknowledgment practice and the document itself showed contemporaneous receipt. On that basis, the clearance was treated as protested in time, and the assessee was entitled to refund of the disputed amount. Case-Laws Central Excise Sun, 07 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95970