https://www.taxtmi.com/caselaws?id=203896 Payment under protest under Rule 233B may be established by a protest letter addressed to the Superintendent where the protest was clearly lodged; addressing it to the Assistant Collector was treated as a technical objection. Refund could therefore not be denied for lack of valid protest. Where original duty-paying documents and supporting records, including certificates, audited balance sheets, bank scrolls and proof of PLA deposit, required verification, the refund claim was remitted for fresh consideration after an opportunity to produce them. The common refund dispute was accepted in principle on the protest issue, with one claim granted and the documentary issue reconsidered on remand. en-us Fri, 20 May 2011 00:00:00 +0530 Fri, 24 Jun 2011 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203896 Payment under protest under Rule 233B may be established by a protest letter addressed to the Superintendent where the protest was clearly lodged; addressing it to the Assistant Collector was treated as a technical objection. Refund could therefore not be denied for lack of valid protest. Where original duty-paying documents and supporting records, including certificates, audited balance sheets, bank scrolls and proof of PLA deposit, required verification, the refund claim was remitted for fresh consideration after an opportunity to produce them. The common refund dispute was accepted in principle on the protest issue, with one claim granted and the documentary issue reconsidered on remand. Case-Laws Central Excise Fri, 20 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203896