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2002 (11) TMI 177 - AT - CustomsExtract: .......ect interpretation of law on refunds under Section 27 of the Customs Act, 1962. 6. In this view we find no reason to sustain the orders of the lower authorities. Order of the lower authorities is set aside. The original authority should determine the refunds if admissible under Section 27 of the Customs Act, 1962. Appeal disposed of in above terms.
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