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Central Excise - Highlights / Catch Notes

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Claim of refund - deemed fiction of duty paid under protest - ...

Central Excise

October 17, 2015

Claim of refund - deemed fiction of duty paid under protest - period of limitation - Tribunal's order would be applicable only to the period involved in those appeals and cannot be held to be applicable for the entire period in question. Inasmuch as neither any protest was lodged nor the Tribunal's order covers the period in question - AT

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