1990 (5) TMI 132

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....Kalyanam, Member (T) (Oral)]. - 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 ....

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....expiry of nearly about 2 years 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 conten....

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....ating self-employment, it is 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 th....