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2004 (3) TMI 246 - AT - CustomsExtract: .......collected and it has to be refunded within the provisions of the Customs Act. Therefore, the refund, if any, has to be granted under the provisions of Section 27 of the Customs Act. 9. Accordingly, the Orders of the Commissioner (Appeals) are set aside and the matters are remanded back to him for reconsideration under Section 27 of the Customs Act.
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