Short-shipment refund claims require examination of evidence and cannot be rejected only because the survey occurred after customs clearance.

A refund claim for short-shipped goods cannot be rejected at the threshold merely because the survey was conducted after the goods had left customs charge or had been cleared on payment of duty. The Tribunal held that the adjudicating authority must examine the evidence produced to establish short-shipment or short-receipt before deciding the claim. The impugned order was set aside and the matter was remanded for fresh adjudication on the material evidence.

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Issues: Whether a refund claim for short-shipped goods could be rejected solely on the ground that the survey was conducted after the goods had moved out of customs charge, without examining the evidence of short-receipt.

Analysis: The claim had been denied only on the preliminary ground that the survey was not conducted in the customs area and that the goods had already been cleared on payment of duty. The Tribunal held that such a claim could not be rejected at the threshold without considering the material produced to establish short-shipment or short-receipt of the goods.

Conclusion: The impugned order was set aside and the matter was remanded to the original adjudicating authority for examination of the evidence and a fresh decision.

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