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    <title>1990 (4) TMI 133 - CEGAT, NEW DELHI</title>
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    <description>Duty paid under protest was held not to attract limitation under erstwhile Rule 11 where the protest letter had been filed before approval of the classification list and the approving authority did not consider it while granting approval. The subsequent failure to appeal against the approval order did not invalidate the protest or deprive the assessee of the benefit of the saving clause. On that basis, the refund claim was treated as within time and limitation did not bar recovery.</description>
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    <pubDate>Wed, 18 Apr 1990 00:00:00 +0530</pubDate>
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      <title>1990 (4) TMI 133 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=80538</link>
      <description>Duty paid under protest was held not to attract limitation under erstwhile Rule 11 where the protest letter had been filed before approval of the classification list and the approving authority did not consider it while granting approval. The subsequent failure to appeal against the approval order did not invalidate the protest or deprive the assessee of the benefit of the saving clause. On that basis, the refund claim was treated as within time and limitation did not bar recovery.</description>
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      <pubDate>Wed, 18 Apr 1990 00:00:00 +0530</pubDate>
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