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of CESTAT allowed the appeal and directed refund of the duty and cess paid by the Appellant, holding Section 27(1)(b) of the Customs Act inapplicable where no export occurred despite filing of shipping bills; the sums paid in anticipation of export are refundable. The Tribunal awarded interest on the delayed refund from three months after filing the refund claim until actual realization, at 12% per annum. The appeal against the Revenue's rejection on time-bar grounds is dismissed and the refund claim is allowed with interest; appeal disposed.
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