https://www.taxtmi.com/caselaws?id=30015 A clear endorsement of payment under protest on duty-paying challans was treated as substantial compliance with Rule 233B, so the refund claims could not be rejected merely as time-barred. The unjust enrichment objection depended on whether the duty had been passed on; where the accounting treatment showed the duty as receivable, the matter was remitted for fresh consideration in light of the earlier Bench view. Adjustment of a refund against dues confirmed in another Division was upheld because Section 11 permits recovery from money owing to the same assessee under departmental control. en-us Mon, 28 Apr 2008 00:00:00 +0530 Mon, 28 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30015 A clear endorsement of payment under protest on duty-paying challans was treated as substantial compliance with Rule 233B, so the refund claims could not be rejected merely as time-barred. The unjust enrichment objection depended on whether the duty had been passed on; where the accounting treatment showed the duty as receivable, the matter was remitted for fresh consideration in light of the earlier Bench view. Adjustment of a refund against dues confirmed in another Division was upheld because Section 11 permits recovery from money owing to the same assessee under departmental control. Case-Laws Central Excise Mon, 28 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30015