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2018 (4) TMI 853 - AT - CustomsRefund claim - duty paid on goods which were exempt - time limitation - Section 27 of the Custom Act, 1962 - Held that: - appellant herein being a state government, should have, before discharging the custom duty considered all exemptions for the goods imported by them - there is no protest registered by the appellant against the discharge of duty by them, which would mean that they were convinced duty liability arises - time limitation would apply in the case. Refund cannot be allowed - appeal dismissed - decided against appellant.
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