Refund Claim Limited by Time; Tribunal Order Only Covers Specific Appeal Period, Not Applicable Universally Without Protest.

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....Claim of refund - deemed fiction of duty paid under protest - period of limitation - Tribunal's order would be applicable only to the period involved in those appeals and cannot be held to be applicable for the entire period in question. Inasmuch as neither any protest was lodged nor the Tribunal's order covers the period in question - AT....