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2007 (11) TMI 237 - HIGH COURT MADRASRefund rejected on ground of limitation - petitioner paid the duty for the disputed period only under protest, as such the period of limitation prescribed would not apply as per the second proviso to Section 11B - petitioner has informed Asst. Comm. the details of cost of production of LAB, & informed that the incidence of duty has not been passed - hence contention of revenue that aspect of unjust enrichment has not been considered by single judge is not acceptable – refund allowed
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