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1986 (10) TMI 146 - AT - CustomsExtract: .......r the Customs Act and the claims of the appellants have to be disposed of with reference to the provisions of that Act. We are therefore of the view that the orders of the lower authorities rejecting the refund claims of the appellants as barred by Limitation under Section 27 of the Customs Act were correct. Accordingly these appeals are dismissed.
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