1977 (11) TMI 135

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.... oral. The appellants have no evidence in support of their contention that they had earlier submitted a refund claim in March, 1976. However, it is as admitted position that the appellants had paid duty under protest because they had rubber stamped the relevant A R.I.'s as "Duty paid under protest." The relevant Notification No. 34/76-C.E. was issued on 6-3-1976, and the Excise duty was paid by th....