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<h1>Appellate court grants refund for duty paid under protest, deeming timely despite lack of evidence.</h1> <h3>IN RE : KHETU RAM BISHAMBER DASS</h3> IN RE : KHETU RAM BISHAMBER DASS - 1977 (1) E.L.T. (J 213) (Collr. Appl.) The Collector of Central Excise, New Delhi allowed a refund claim for duty paid under protest by the appellants in March 1976, despite lack of evidence of an earlier refund claim. The refund claim filed on 23-11-1976 was considered timely as assessments had not been finalized. The order of the Asstt. Collector was set aside, and the refund claim was sanctioned if found in order. (Case: 1977 (11) TMI 135)