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1990 (5) TMI 132 - AT - CustomsExtract: .......The Tribunal being a creature of statute is bound by the provisions of the Act and cannot grant the relief of refund in a situation where the claim is admittedly filed after the expiry of the period of limitation under Section 27(1) of the Act. In this view of the matter we do not find any merits in the appeal and the same is accordingly dismissed.
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