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    <title>2003 (11) TMI 443 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=110558</link>
    <description>The Tribunal dismissed the appeal against the order-in-appeal affirming the dismissal of the refund claim as time-barred. The appellant&#039;s argument that the deposit made during the appeal should be considered as predeposit was rejected. The Tribunal found no evidence that the deposit was made under protest or as predeposit for the appeal hearing. The Tribunal held that the refund claim filed after six months from its order was rightfully considered time-barred, emphasizing that the case did not align with precedent. Consequently, the appeal was dismissed, affirming the time-barred status of the refund claim.</description>
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    <pubDate>Mon, 17 Nov 2003 00:00:00 +0530</pubDate>
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      <title>2003 (11) TMI 443 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=110558</link>
      <description>The Tribunal dismissed the appeal against the order-in-appeal affirming the dismissal of the refund claim as time-barred. The appellant&#039;s argument that the deposit made during the appeal should be considered as predeposit was rejected. The Tribunal found no evidence that the deposit was made under protest or as predeposit for the appeal hearing. The Tribunal held that the refund claim filed after six months from its order was rightfully considered time-barred, emphasizing that the case did not align with precedent. Consequently, the appeal was dismissed, affirming the time-barred status of the refund claim.</description>
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      <pubDate>Mon, 17 Nov 2003 00:00:00 +0530</pubDate>
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