2003 (4) TMI 382

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.... - The Revenue is aggrieved by the order of the Commissioner (Appeals) who has held that the claim for refund filed by the respondents herein was not barred by limitation under Section 27(1) of the Customs Act, 1962, as the claim is for refund of duty paid on goods which did not land in India, and therefore the provisions of Section 27 are not attracted. 2. None appears for the Responde....