Court Rules Payments Made Under Protest: Refund Claim Not Barred by Limitation Period for Non-Voluntary Payments.

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....Denial of refund claim - period of limitation - if the appellant was disputing the levy of duty and was agitating that no duty was payable and that payment was being made because of insistence of the department to pay under threat of seizure of the product, it cannot be said that payments made by the appellant was not made under protest. - HC....