2007 (2) TMI 489

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..... per : P.G. Chacko, Member (J)]. - This appeal of the Revenue is against grant, by the lower appellate authority, of a refund claim filed by the respondents. The claim was for an amount of Rs. 5,568/-. Learned Commissioner (Appeals) found that the said claim filed by the Port Trust was within the period of limitation (one year) prescribed under Section 27 of the Customs Act. The case of the appel .....

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