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    <title>2018 (3) TMI 1143 - CESTAT CHENNAI</title>
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    <description>Duty paid in compliance with interim High Court orders pending proceedings is treated as payment under protest, so a separate formal protest is not required for refund purposes. The tribunal also found that the refund claims were filed within the prescribed six-month limitation period. On that basis, rejection of the refund claims for the seven Bills of Entry was not sustainable, and the refund could not be denied either for absence of protest or as time-barred.</description>
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      <description>Duty paid in compliance with interim High Court orders pending proceedings is treated as payment under protest, so a separate formal protest is not required for refund purposes. The tribunal also found that the refund claims were filed within the prescribed six-month limitation period. On that basis, rejection of the refund claims for the seven Bills of Entry was not sustainable, and the refund could not be denied either for absence of protest or as time-barred.</description>
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