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2008 (3) TMI 272 - AT - CustomsRefund - Duty paid in excess due to arithmetical error – application for rectification of mistake filed u/s 154 of Custom Act, got accepted by authority – applicability of limitation period provided in Section 27(1) - held that refund arising as a result of correction of error is admissible even if refund claim is not filed u/s 27(1) – only bar of unjust enrichment is applicable - matter remanded back to the original authority to consider the question of unjust enrichment
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