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2009 (10) TMI 11 - HIMACHAL PRADESH HIGH COURTRefund of duty deposited under protest – period of limitation – held that - Whether the duty was in fact deposited under protest is a question of fact or not, it appears that this matter was not seriously contested before the Excise Authorities. We may make it clear that if the duty was not deposited under protest then the limitation for seeking refund is six months only. However, it is deposited under protest, there is no limitation to claim refund – matter remitted back to decided the question as to whether the duty was in fact deposited under protest or not
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