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    <title>1977 (11) TMI 135 - COLLECTOR OF CENTRAL EXCISE, NEW DELHI</title>
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    <description>Duty paid under protest was treated as evidenced by endorsements on the relevant A.R.I.s, and separate written intimation to the department was not required on the facts. Because the assessments had not been finalised, the refund claim arising from duty paid in March 1976 was not time-barred merely by reference to the filing date of the refund application. The claim was therefore regarded as within time, and refund would be available if the claim was otherwise in order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=167607</link>
      <description>Duty paid under protest was treated as evidenced by endorsements on the relevant A.R.I.s, and separate written intimation to the department was not required on the facts. Because the assessments had not been finalised, the refund claim arising from duty paid in March 1976 was not time-barred merely by reference to the filing date of the refund application. The claim was therefore regarded as within time, and refund would be available if the claim was otherwise in order.</description>
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      <pubDate>Wed, 30 Nov 1977 00:00:00 +0530</pubDate>
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