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2017 (11) TMI 407 - CESTAT BANGALORERefund of excess duty paid - whether the First Appellate Authority was correct in sanctioning the refund of the excess amount of export duty paid by the respondent or otherwise? - Held that: - the Revenue has not contested the applicability of Section 27(2) of the Customs Act, 1962 in respect of the duties of export. In my view, provisions of Section 27(2) will not apply to the export duty - appeal dismissed - decided against appellant.
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