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2007 (8) TMI 247 - COMMISSIONER OF CUSTOMS (APPEALS), MUMBAIRefund claim of Rs.7,11,279/- for the interest paid on warehousing u/s 61 - held that the provisions of Section 27(which deals with the refund of duty and the interest paid on such duty) will not apply to impugned refund claim - Circular.475/39/90 has also clarified that warehousing interest is distinguishable from Customs duty - burden of interest paid on warehousing could not have been passed on to the customer as the same is paid at the time of clearance of the goods – refund admissible
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