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1982 (12) TMI 214 - AT - CustomsExtract: .......eived by the Refund Department of the Custom House on 24-10-1979, far beyond the time-limit of 6 months specified by section 27 of the Customs Act, 1962. We have therefore no hesitation in holding that the decision of the lower authorities to treat the refund claim as barred by limitation to be correct. 9. The appeal in accordingly dismissed.
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