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    <title>1992 (1) TMI 243 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, finding that their refund claim was made within the statutory period as required by Section 27 of the Customs Act. The Tribunal emphasized the timely filing of the application and subsequent correspondence, concluding that the claim was not time-barred. As a result, the Tribunal set aside previous orders and remanded the case for further processing of the refund claim on its merits.</description>
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      <description>The Tribunal ruled in favor of the appellants, finding that their refund claim was made within the statutory period as required by Section 27 of the Customs Act. The Tribunal emphasized the timely filing of the application and subsequent correspondence, concluding that the claim was not time-barred. As a result, the Tribunal set aside previous orders and remanded the case for further processing of the refund claim on its merits.</description>
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