1997 (8) TMI 79

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Full Text of the Document

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....ation for the claim of refund, on the ground that the same was filed beyond the period of limitation. The learned Counsel for Petitioners made a submission that though the duty was paid on 24-9-1983, final assessment was made on 27-2-1985 and as such, the application for refund dated 24-7-1985 is within the period of limitation. He placed reliance on Section 27, particularly Clause `A' and made a ....