TMI BlogClaim of refund - period of limitation - it is apparent that the appellants were contesting the...Claim of refund - period of limitation - it is apparent that the appellants were contesting the liability right from the date of payment of duty before various forums. Thus it can be considered that the duty was paid by them under protest. In view of above the refund claim cannot be considered as time-barred. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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