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    <title>1995 (8) TMI 142 - CEGAT, NEW DELHI</title>
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    <description>Repeated dispute over excise duty liability and written correspondence with the department supported treatment of the payment as made under protest. Because the Central Excise Officer had also indicated that duty paid would be refundable if the exemption claim was ultimately accepted, and no prescribed refund form existed at the relevant time, the refund claim was held not to be barred by limitation. The Revenue&#039;s challenge to the grant of refund therefore failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=84531</link>
      <description>Repeated dispute over excise duty liability and written correspondence with the department supported treatment of the payment as made under protest. Because the Central Excise Officer had also indicated that duty paid would be refundable if the exemption claim was ultimately accepted, and no prescribed refund form existed at the relevant time, the refund claim was held not to be barred by limitation. The Revenue&#039;s challenge to the grant of refund therefore failed.</description>
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