https://www.taxtmi.com/caselaws?id=354647 Duty paid under protest during a pending classification dispute cannot be denied refund on hyper-technical objections about the form or authority before which the protest was lodged. CESTAT Chennai treated a letter to the jurisdictional Superintendent stating that payment was under protest as sufficient, and held that once the classification issue was finally decided in favour of the assessee, the earlier payments retained their character as protest payments. Refund was therefore maintainable, and procedural objections to the protest were rejected as unjustified and unfair. en-us Thu, 26 Oct 2017 00:00:00 +0530 Fri, 02 Feb 2018 09:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354647 Duty paid under protest during a pending classification dispute cannot be denied refund on hyper-technical objections about the form or authority before which the protest was lodged. CESTAT Chennai treated a letter to the jurisdictional Superintendent stating that payment was under protest as sufficient, and held that once the classification issue was finally decided in favour of the assessee, the earlier payments retained their character as protest payments. Refund was therefore maintainable, and procedural objections to the protest were rejected as unjustified and unfair. Case-Laws Central Excise Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354647