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2007 (4) TMI 562 - CESTAT, CHENNAIExtract: ....... It is not in dispute that the refund claims were filed beyond the period of limitation prescribed under Section 27 of the Customs Act. Hence the rejection of such claims, in the absence of evidence of payment of Cess under protest, can only be sustained. 3. emsp In the result all these appeals are dismissed. (Dictated and pronounced in open Court)
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