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2010 (5) TMI 473 - AT - CustomsRefund - limitation – duty paid under protest – provisional assessment - finalisation of provisional assessment was made - MODVAT credit of the CVD part of the duty paid by them was availed by the assessee - no appeal was filed by the assessee – Held that: - the assessee chose to take the benefit of the finalised assessment by availing MODVAT credit of CVD - assessee is estopped from contending that the refund claim should be considered as a challenge to the assessment order - appeal is dismissed
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