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2008 (6) TMI 190 - AT - Central ExciseRefund - refund claim filed after expiry of one year on ground that duty was paid under protest - Condition of Not. No. 32/97 has been violated and goods had not been exported and no permission for extension of time had also been taken from the concerned authority - Long after fulfilling the condition of notification their payment cannot be treated as “under protest” - there was no threat or coercion by the Department – refund claim is held as time barred
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