From: Rabbi Moshe Sofer
To: Rabbi Avraham Litsch
The Pnei Yehoshua notes an apparent contradiction in Rashi regarding chametz destruction and terumah destruction on Yom Tov. The Chasam Sofer resolves this by explaining that terumah destruction constitutes a substitute for burning and is thus forbidden on Yom Tov.
Source: Shu"t Chasam Sofer OC §151