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2003 (9) TMI 123 - AT - Central ExciseExtract: ....... 247 (S.C.) (Paragraph 86) since the duty has been paid pending an appeal, it has to be deemed to be payment under protest and it is obvious that it was not necessary for the appellants to lodge the protest as provided under Rule 233B. Following the said decision of the Apex Court, the appeal is allowed with consequential benefit to the appellants.
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