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    <title>High Court Upholds CESTAT Decision: No Limitation Period for Refund Claims Under Protest in Section 11B Cases.</title>
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    <description>Period of limitation of refund claim under section 11B of the Central Excise Act – Payment made herein is also deemed to be under protest and no limitation is applicable and the claim is maintainable and is rightly decided by the CESTAT - HC</description>
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