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1990 (12) TMI 239 - AT - CustomsExtract: .......already cleared on payment of duty. Notwithstanding this, if they have paid the duty and seeks for refund of the same, that can be done only within the purview of the Section 27 of the Customs Act, which admittedly has not been done. In the circumstances, we find no reason to interfere with the order passed by the Collector. The appeal is rejected.
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