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2003 (7) TMI 371 - AT - CustomsExtract: .......27 of the Customs Act, as it stood at the relevant time. The Section as it stood in 1983-84 when goods were imported and refund claim filed respectively, provided that only a person who has paid duty in pursuance of an order of assessment may make an application for refund of such duty. I, therefore, uphold the impugned order and reject the appeal.
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