https://www.taxtmi.com/caselaws?id=115796 Whether Rule 233B is procedural or mandatory for lodging protest while paying duty, and whether non-compliance affects refund entitlement, was treated as a substantial question of law. The Tribunal held that this issue required determination by the High Court because it concerned the legal effect of the protest requirement under the Central Excise framework. The reference application was allowed and the question of law was referred to the High Court for decision. en-us Thu, 25 Nov 2004 00:00:00 +0530 Mon, 04 Jun 2012 11:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115796 Whether Rule 233B is procedural or mandatory for lodging protest while paying duty, and whether non-compliance affects refund entitlement, was treated as a substantial question of law. The Tribunal held that this issue required determination by the High Court because it concerned the legal effect of the protest requirement under the Central Excise framework. The reference application was allowed and the question of law was referred to the High Court for decision. Case-Laws Central Excise Thu, 25 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115796