1983 (6) TMI 179

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....the appellants' claim for refund was rejected as time-barred under Section 27 of the Customs Act, 1962 by both the lower authorities. During the hearing before us to-day, the appellants stated that this was a case of double payment of duty on the same set of goods and this happened because the supplier sent two sets of invoices for the same goods (Invoice Nos. 18210--18212 and 18365--18367). Becau....