https://www.taxtmi.com/caselaws?id=99024 Where duty is paid under provisional assessment, refund follows as a consequence of finalisation of that assessment, and a separate refund application is not the governing requirement. The protest letter is relevant only to show that the claim is not barred by limitation; defects in proof of protest or internal clerical discrepancies do not defeat the substantive entitlement once the refund is otherwise payable. On that basis, denial of refund on the ground that the protest evidence was defective or the claim was premature was unsustainable, and refund was due on finalisation of the provisional assessment. en-us Tue, 20 Jun 2000 00:00:00 +0530 Tue, 24 Jan 2012 18:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99024 Where duty is paid under provisional assessment, refund follows as a consequence of finalisation of that assessment, and a separate refund application is not the governing requirement. The protest letter is relevant only to show that the claim is not barred by limitation; defects in proof of protest or internal clerical discrepancies do not defeat the substantive entitlement once the refund is otherwise payable. On that basis, denial of refund on the ground that the protest evidence was defective or the claim was premature was unsustainable, and refund was due on finalisation of the provisional assessment. Case-Laws Central Excise Tue, 20 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99024