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The petitioners, manufacturers of Polyester Yarn, sought a refund of additional levy charged by Customs, but the court dismissed the petition as it was filed beyond the limitation period of six months as per Section 27. The court held that the normal limitation period for recovery is 3 years, but in this case, the application for refund was filed after the prescribed period. The court stated that the provisions of Section 27 apply, and since the application was beyond the limitation period, it cannot be entertained. The petition was dismissed.
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