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    <title>1990 (4) TMI 120 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the Order-in-Appeal, remanding the case to the Collector (Appeals) for reconsideration. The Tribunal found that the appellants&#039; letter constituted a valid protest against duty classification, allowing for a refund claim outside the time-bar limitation. The Collector (Appeals) was directed to conduct a fresh review, considering the protest and disregarding the time-bar issue.</description>
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      <description>The Tribunal set aside the Order-in-Appeal, remanding the case to the Collector (Appeals) for reconsideration. The Tribunal found that the appellants&#039; letter constituted a valid protest against duty classification, allowing for a refund claim outside the time-bar limitation. The Collector (Appeals) was directed to conduct a fresh review, considering the protest and disregarding the time-bar issue.</description>
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