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2016 (9) TMI 1339 - AT - CustomsRefund claim - Section 27(1) of the Customs Act, 1962 - rejection on the ground that as per the proviso (3) to Section 26A ibid, no refund of custom duty on the imported goods shall be granted in case an offence has been committed at the time of import - Held that: - it is evident from the fact of this case that the subject goods were not cleared by the Department for home consumption. Hence, the duty paid on such goods should be eligible for refund under Section 27 ibid - appeal allowed - decided in favor of appellant.
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