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    <title>2021 (4) TMI 429 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal in a case concerning the rejection of a refund claim based on a limitation period after reassessment of bills of entry. The Member (Judicial) found the rejection of the refund claim as time-barred to be unsustainable, citing that filing an appeal against the assessment of the bill of entry should be considered a protest in paying the duty. As a result, the impugned order was set aside, and the appeal was allowed with any necessary consequential relief.</description>
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      <title>2021 (4) TMI 429 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=406313</link>
      <description>The Tribunal allowed the appellant&#039;s appeal in a case concerning the rejection of a refund claim based on a limitation period after reassessment of bills of entry. The Member (Judicial) found the rejection of the refund claim as time-barred to be unsustainable, citing that filing an appeal against the assessment of the bill of entry should be considered a protest in paying the duty. As a result, the impugned order was set aside, and the appeal was allowed with any necessary consequential relief.</description>
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      <pubDate>Mon, 22 Mar 2021 00:00:00 +0530</pubDate>
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