https://www.taxtmi.com/caselaws?id=108618 Rule 233B required specified procedural steps for payment of duty under protest, including documentary endorsements, and non-observance could deem the payment to be without protest. Where the assessee had clearly intimated protest to the Superintendent and paid duty in that protest, substantial compliance was sufficient if the statutory purpose was achieved and the missing endorsements were impracticable in the circumstances. On that basis, the duty was treated as paid under protest, and the refund claim could not be rejected as time-barred. en-us Mon, 28 Jul 2003 00:00:00 +0530 Tue, 03 Apr 2012 10:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108618 Rule 233B required specified procedural steps for payment of duty under protest, including documentary endorsements, and non-observance could deem the payment to be without protest. Where the assessee had clearly intimated protest to the Superintendent and paid duty in that protest, substantial compliance was sufficient if the statutory purpose was achieved and the missing endorsements were impracticable in the circumstances. On that basis, the duty was treated as paid under protest, and the refund claim could not be rejected as time-barred. Case-Laws Central Excise Mon, 28 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108618