Denial of refund claim - Bar of limitation - duty paid under ...
Refund Claim Denied: Limitation Bar Applies; Protest Provision Valid for Manufacturers Only, Not Purchasers Like Appellant.
April 10, 2015
Case Laws Central Excise SC
Denial of refund claim - Bar of limitation - duty paid under protest - Protest refers only to a manufacturer and therefore, a person like the appellant, who was only a purchaser could not have made any protest - SC
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