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    <title>1986 (6) TMI 189 - CEGAT, BOMBAY</title>
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    <description>The appeal against the rejection of a refund claim by the Collector of Customs (Appeals) Bombay was dismissed. The argument that the extended period of limitation should apply due to the company being wholly owned by the Government of India was rejected. The court held that the benefit of an extended limitation period is only applicable to the Government and not Government Companies.</description>
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    <pubDate>Fri, 13 Jun 1986 00:00:00 +0530</pubDate>
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      <description>The appeal against the rejection of a refund claim by the Collector of Customs (Appeals) Bombay was dismissed. The argument that the extended period of limitation should apply due to the company being wholly owned by the Government of India was rejected. The court held that the benefit of an extended limitation period is only applicable to the Government and not Government Companies.</description>
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