Duty paid twice, once at Mumbai where cargo cleared and...

Duty paid twice, once at Mumbai where cargo cleared and erroneously at Calcutta airport where consignment never arrived. Department instead of verifying internally corresponded with importer seeking cancellation report from appraising group. EDI system auto-purges bills where no cargo arrived. Appellant provided bank certificate proving duty payment at Kolkata along with Mumbai clearance evidence. On next hearing, joint commissioner verified from Kolkata docks that no cargo arrived against that bill as no examination report or IGM number assigned. EDI printout confirmed no import against that bill and Rs.12,00,014.1/- paid wrongly. Lower authority order set aside, appellant's appeal allowed for refund of duty paid erroneously.