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1983 (2) TMI 311 - AT - CustomsExtract: .......d down in the various rulings cited supra, we have no hesitation to hold that a claim of refund barred Section 27(1) of the Customs Act, 1962 will have to be dismissed in limini and a time barred application cannot be entertained by condoning the delay under Section 5 of the Limitation Act under any circumstances. The appeal is therefore dismissed.
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