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2008 (1) TMI 81 - CESTAT, MUMBAIRefund of the amount of interest paid by the respondent on the warehousing charges – as per Circular No. 475/30/90 warehousing interest levied under Section 61(2) of the Customs Act is distinguishable from Customs duty - Accordingly, provisions of Section 27 will not apply to refund of interest recovered u/s 61(2) - However, the period under the Limitation Act may be applicable – Refund allowed in view of impugned circular
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