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1999 (5) TMI 287 - CEGAT, NEW DELHIExtract: ....... with consequential relief to the appellants. 8. emsp At this stage our attention has been drawn by the ld. Advocate to the fact that the matter originated as refund claim. Therefore, the question of refund to be dealt with by the original authority, in accordance with law and on the basis of the present provisions of Section 27 of the Customs Act.
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