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    <title>1991 (1) TMI 319 - CEGAT,OMBAY</title>
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    <description>The Tribunal ruled in favor of the importers in an appeal against the rejection of a refund claim for short-shipped items. Despite challenges in detecting shortages in complex machinery imports, the Tribunal found merit in the importers&#039; claim supported by supplier confirmation and a Chartered Engineer&#039;s certificate. Emphasizing the legal principle against double duty charges, the Tribunal granted the importers a refund for the three identified short-shipped items, disposing of the appeal in their favor, subject to the claim being within the time limit.</description>
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