2004 (1) TMI 181

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....ssed by the learned Commissioner (Appeals) whereby their refund claim has been rejected. The claim was rejected on the ground that the duty was not paid under protest. It is noted that the refundable amount of Rs. 70,194/- was paid vide TR-6 Challan on 29-12-1993. The refund of this amount was claimed on 11-11-1997, consequent to finalization of the classification dispute by the Assistant Commissi....