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    <title>1983 (4) TMI 163 - CEGAT, NEW DELHI</title>
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    <description>Refund claims based on actual insurance charges and preferential duty for U.K.-origin imports were accepted as timely where the invoice and bill of entry disclosed origin at clearance, the certificate of origin was later produced, and evidence of the insurance charges was furnished. On that factual basis, the claim was treated as sufficiently supported and within time, and relief followed on both counts.</description>
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      <description>Refund claims based on actual insurance charges and preferential duty for U.K.-origin imports were accepted as timely where the invoice and bill of entry disclosed origin at clearance, the certificate of origin was later produced, and evidence of the insurance charges was furnished. On that factual basis, the claim was treated as sufficiently supported and within time, and relief followed on both counts.</description>
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