Applicants Can't Claim Benefits Under Second Proviso to Section 11B Without Protesting Duty Payment at Time of Payment.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - period of limitation - If no such liberty or protest is indicated at the time of payment of duty and interest, definitely such applicants are not entitled to claim such benefit provided under the second proviso to Section 11B - AT....