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2003 (6) TMI 398 - CESTAT, NEW DELHIExtract: .......ial to the Tribunal rsquo s order. 7. emsp The duty was paid on 18-12-96 and the refund claim was filed in April, 2000 only. The limitation provisions of Section 27 of the Customs Act are applicable to this claim. The lower authorities have rightly found that the claim is time-barred. The impugned order is upheld and the present appeal is rejected.
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