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2000 (11) TMI 221 - AT - CustomsExtract: .......ection of the Cess by the Department was without the authority of law. We are of the view that such refund claims are outside the scope of Sections 26 and 27 of the Customs Act, 1962. In view thereof, we set aside the order impugned with consequential relief to the appellant. 6. The appeal is thus allowed with consequential relief to the appellant.
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