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2009 (2) TMI 328 - BOMBAY HIGH COURTRejection of refund claim of the appellant as being time-barred under the provisions of Section 27 of the Customs Act, 1962 - It is contended that the tribunal erred in holding that the claim is not time-barred. It is contended that the limitation runs from the date of payment of duty and not from the date of rectification. We find it difficult to accept this contention. Till the assessment order is rectified, the question of refund would not arise at all. In the present case, the assessment order was rectified on 13-12-2001 pursuant to the order of the Supreme Court dated 13-3-2001. In the present case, the refund claim was made even prior to the rectification. Therefore, the refund claim could not be said to be time-barred. - In the result, we see no merit in the appeal. The appeal is, therefore, dismissed.
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