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<h1>Appeal allowed for refund claim lacking evidence, remanded for fresh consideration.</h1> The appeal was allowed, and the matter was remanded to the Asst. Collector for fresh consideration as the Appellant's refund claim was rejected for lack ... Short landed goods The Revision Application transferred to Tribunal as appeal. Appellant's refund claim rejected for lack of evidence. Appellate Collector's order showed lack of consideration. Appeal allowed, matter remanded to Asst. Collector for fresh consideration. Shortlanding certificate and invoice produced by appellant considered sufficient for refund.
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