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2008 (2) TMI 334 - AT - Central ExcisePayment of duty during the course of litigation between assessee & department - Such payments must be deemed to be made under protest - hence time-bar provisions of Sec. 11B would not be applicable to refund claim – during the relevant period assessee was not entitled to discount on price of goods, so part of refund is denied - claim for the remaining amount is liable to be refunded in cash inasmuch as the Revenue has no case that this claim is hit by the bar of unjust enrichment
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