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    <title>1996 (4) TMI 342 - CEGAT, MADRAS</title>
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    <description>The Tribunal overturned the decision of the CC (Appeals) in a customs refund case involving shortages discovered during goods examination. The Tribunal found in favor of the appellant, emphasizing their proactive approach in seeking examination and the lack of fault in non-compliance with a specific public notice. The Tribunal deemed the absence of a police complaint non-fatal to the refund claim and criticized the CC (Appeals) for inadequately assessing the case. The matter was remanded for fresh adjudication in accordance with the law.</description>
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      <title>1996 (4) TMI 342 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=88199</link>
      <description>The Tribunal overturned the decision of the CC (Appeals) in a customs refund case involving shortages discovered during goods examination. The Tribunal found in favor of the appellant, emphasizing their proactive approach in seeking examination and the lack of fault in non-compliance with a specific public notice. The Tribunal deemed the absence of a police complaint non-fatal to the refund claim and criticized the CC (Appeals) for inadequately assessing the case. The matter was remanded for fresh adjudication in accordance with the law.</description>
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