2004 (3) TMI 575

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Full Text of the Document

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....ghal, JDR, for the Respondent. [Order]. - After hearing both sides and considering the material on record, it is found that the issue herein is refund generated consequent to an order of Additional Commissioner, favourable to the assessee and the same has been rejected on the ground of limitation inasmuch as duty was not paid under protest. It cannot be upheld in view of the following provis....