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1988 (12) TMI 212 - CEGAT, NEW DELHIExtract: .......tation at length. In view of the above discussions, we are of the view that the provision of Section 27 of the Customs Act, 1962 are mandatory. We are not inclined to agree with the judgment of the Western Regional Bench, Bombay cited by the learned advocate. Accordingly, we hold that the refund claim was hit by limitation. The appeal is dismissed.
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