https://www.taxtmi.com/caselaws?id=72462 The appeal against the rejection of the appellant's claim for refund of duty on shortages by the Collector of Customs (Appeals) Bombay was dismissed. The court upheld the decision citing lack of evidence and discrepancies in the appellant's evidence. Despite arguments under Section 23(1) for duty refund on noticed shortages, the absence of a final assessment and inconsistencies in evidence, such as packaging details, led to the dismissal of the appeal. The court emphasized the necessity of a final assessment for refund eligibility, rendering the refund application premature and invalid in this case. en-us Fri, 24 Jan 1986 00:00:00 +0530 Thu, 19 May 2011 16:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72462 The appeal against the rejection of the appellant's claim for refund of duty on shortages by the Collector of Customs (Appeals) Bombay was dismissed. The court upheld the decision citing lack of evidence and discrepancies in the appellant's evidence. Despite arguments under Section 23(1) for duty refund on noticed shortages, the absence of a final assessment and inconsistencies in evidence, such as packaging details, led to the dismissal of the appeal. The court emphasized the necessity of a final assessment for refund eligibility, rendering the refund application premature and invalid in this case. Case-Laws Customs Fri, 24 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72462