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2012 (12) TMI 109 - CESTAT, BANGALORERefund claim – excess payment of duty because of arithmetic mistake - prayer was made to amend the quantity mentioned in the shipping bill in terms of Section 154 of the Customs Act - Held that:- Refund claim was time-barred as the provisions of Section 154 was not applicable to a refund claim - Section 154 of the Customs Act which is an enabling power not containing any time limit cannot be used to defeat the specific time limit for claiming the refund of any alleged excess duty paid – refund claim rejected
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