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1983 (6) TMI 179 - CEGAT CALCUTTAExtract: .......ortance of goods, the amount collected has to be treated as a deposit with the Government and not as duty and the time-bar of Section 27 would not apply to the refund of such a deposit. For the same reason, we allow this appeal, set aside the impugned order and direct the Appellate Collector to consider the appellants’ claim afresh on merits.
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