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2021 (7) TMI 161 - AT - CustomsRefund of CVD and SAD paid in excess - Time limitation - Section 27 of the Customs Act, 1962 - HELD THAT:- Admittedly, the application for refund is made under Section 27 of the Customs Act, 1962. The Hon’ble Supreme Court in the case of PAROS ELECTRONICS (P) LTD. VERSUS UNION OF INDIA [1995 (1) TMI 95 - SUPREME COURT], while dealing with the above provision, has inter alia held that If the application is under Section 27 of the Act then the authority, being a creation of the statute, must act within the ambit of that provision and if the application is delayed he has no alternative but to reject it as barred by limitation. There are no reasons to interfere with the rejection of refund - appeal dismissed.
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