I have rejected an HVAC installation three times and each time they call uptown to complain. To make a long story short, upon the third visit one item still was not corrected. The installer placed a pulling tee below the panel to protect his refrigerant lines and when I went back on the last trip, the installer poured a pile of gravel in top of it, I guess thinking that made it below grade. A state official told me it was OK and he was gonna pass it b/c I said I wouldn't. I am fully familiar with 110.26 so there is no reason to revisit that. I am just looking for opinions at this point. The panel is a 4 wire 120/240V installation......