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1990 (1) TMI 203 - CEGAT, BOMBAYExtract: .......purposes of demand under Sec. 11A. On the same principle being adopted mutatis mutandis for Sec. 11B, we are to hold that short endorsement made on RT-12 without a regular refund claim under Sec. 11B, or without lodging a protest cannot save the limitation under Sec. 11B. 7. We, therefore see no merit in the appeal and accordingly dismiss the same.
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