Amendment of section 27.

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..... d as Explanation 1 thereof, and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:-- "Explanation 2.-- For the removal of doubts, it is hereby clarified that th .....

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..... of the period of limitation for claim of refund consequent to the revised entry under clause (b) of sub- section (3) of section 18A or amendment under section 149 of the Customs Act, shall be one yea .....

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