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    <title>1991 (9) TMI 224 - CEGAT, BOMBAY</title>
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    <description>Contemporaneous filing of a protest letter with the Range Office, together with a revised classification list, constituted substantial compliance with Rule 233B where the record showed the department was aware that duty was being paid under protest pending exemption approval. On that basis, the protest was valid for saving limitation, and refund claims could not be treated as time-barred merely for alleged non-compliance with the protest requirement; the rejection orders were set aside and the matters remitted for decision on merits.</description>
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    <pubDate>Mon, 30 Sep 1991 00:00:00 +0530</pubDate>
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      <title>1991 (9) TMI 224 - CEGAT, BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=83921</link>
      <description>Contemporaneous filing of a protest letter with the Range Office, together with a revised classification list, constituted substantial compliance with Rule 233B where the record showed the department was aware that duty was being paid under protest pending exemption approval. On that basis, the protest was valid for saving limitation, and refund claims could not be treated as time-barred merely for alleged non-compliance with the protest requirement; the rejection orders were set aside and the matters remitted for decision on merits.</description>
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      <pubDate>Mon, 30 Sep 1991 00:00:00 +0530</pubDate>
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