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2008 (10) TMI 92 - CESTAT, CHENNAIAs there was a delay on part of World Bank in sanctioning loan, the Dept. pressed for payments by the appellants in terms of the DGFT’s public notice coupled with Not. 36/97-Cus. - What was paid by the appellants was the cash equivalent of the duty of customs forgone by the Dept. as deemed export benefits - cash payment made by appellants should be treated as a ‘deposit’ and claim for its refund should be entertained without reference to the time-bar provisions of S. 27 of the Customs Act
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