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1986 (12) TMI 165 - CEGAT, NEW DELHIExtract: .......n requires that the rectification envisaged under Section 154 should be such as not to involve refund or short levy demand. For the latter, the specific provisions of Section 27 and Section 28 have to prevail. 8. As the claim of the appellants for refund was clearly time-barred under Section 27(1), we uphold the lower orders and reject this appeal.
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