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    <title>1998 (1) TMI 263 - CEGAT, NEW DELHI</title>
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    <description>A refund claim was treated as not time-barred because the relevant price lists and duty payments carried a specific protest endorsement covering the additional 10% margin of profit. That endorsement meant the duty was regarded as paid under protest, and the protest could not be confined only to earlier price lists. The limitation objection was therefore unsustainable, and the refund allowed by the order was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=91121</link>
      <description>A refund claim was treated as not time-barred because the relevant price lists and duty payments carried a specific protest endorsement covering the additional 10% margin of profit. That endorsement meant the duty was regarded as paid under protest, and the protest could not be confined only to earlier price lists. The limitation objection was therefore unsustainable, and the refund allowed by the order was upheld.</description>
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