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1977 (11) TMI 135

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..... ORDER I have examined the submissions made in the appeal both written and oral. The appellants have no evidence in support of their contention that they had earlier submitted a refund claim in .....

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..... ately that they would be paying duty under protest but the above marking on the A.R.I s is adequate evidence of lodging a protest from their side. Under the circumstances the refund claim of the appel .....

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