TMI Blog1990 (5) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... - This appeal is directed against the order of the Collector of Customs Central Excise (Appeals), Madras, dated 31-1-1989 confirming the order of the Assistant Collector of Customs, Madras, dated 19-7-1988 and rejecting the appellant s claim for refund as barred by limitation under Section 27 of the Customs Act, 1962, the Act for short. 2. The appellant herein imported two Handloom weaving m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the bar of limitation under Section 27(l)(b) of the Act would not be applicable to this case in view of the special exemption granted by the Ministry of Finance. The learned counsel also argued that the appellant s letter dated 20-1-1986 to the Assistant Collector of Customs should be treated to be a letter of protest. To a specific query with reference to the contents of the letter, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... open to the appellant to approach the Govt. of India and seek relief administratively. The plea of the learned counsel that the appellant s letter dated 20-1-1986, which is not available before us, should be treated to be a letter of protest is also not acceptable, as by no stretch of imagination a plea for exemption can be construed to be a letter of protest within the meaning of Section 27(1) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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