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1984 (2) TMI 334 - CEGAT NEW DELHIExtract: .......ause for the refund claim arose only after the second payment (in compliance with the Department’s directive) in 1979. Thus, there was no justification for the Department’s action either from the point of view of law or equity. We hold that the refund claims of the two appellants were not time-barred and allow their appeals accordingly.
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