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1989 (11) TMI 192 - BEFORE THE COLLECTOR OF CENTRAL EXCISE & CUSTOMS (Extract: .......nt from claiming the refund. Applying the same ratio, I am of the view that non-endorsement of the words, ldquo under protest rdquo on the gate pass in a peculiar case like the present one should not disentitle the appellant from being paid the refund. In this view of the matter, I set aside the impugned order and allow the appeal of the appellant.
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