TMI Blog2003 (4) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... 997-Mum - 1141/2003-WZB/C-I X X X X Extracts X X X X X X X X Extracts X X X X ..... DR and perused the records. The ld. SDR is correct in his submission that Section 27 of the Customs Act is applicable as that provision is the only one available for claim of refund filed by any perso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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