https://www.taxtmi.com/caselaws?id=109014 A communication can be treated as a refund claim only if it clearly discloses the nature of the refund sought and states the necessary particulars of duty payment, amount claimed, and relevant period. A letter seeking unrelated administrative relief, without any reference to refund, protest, or identifiable refund particulars, is not a refund application in substance or form. On that basis, the refund request was held not maintainable, and the rejection of refund was upheld. en-us Mon, 07 Jul 2003 00:00:00 +0530 Thu, 05 Apr 2012 14:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109014 A communication can be treated as a refund claim only if it clearly discloses the nature of the refund sought and states the necessary particulars of duty payment, amount claimed, and relevant period. A letter seeking unrelated administrative relief, without any reference to refund, protest, or identifiable refund particulars, is not a refund application in substance or form. On that basis, the refund request was held not maintainable, and the rejection of refund was upheld. Case-Laws Central Excise Mon, 07 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109014