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    <title>1999 (1) TMI 296 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal ruled in favor of the appellants in a case concerning the rejection of a refund claim for import duty on short-landed goods. The appellants, engaged in manufacturing Electric Dry Cell Batteries, experienced a shortage of 953 pieces of Zinc Ingots out of 5,616 imported pieces. Despite authorities rejecting the refund claim, citing procedural non-compliance and lack of evidence, the Tribunal found merit in the appellants&#039; arguments. Emphasizing the significance of supporting documents and timely filing, the Tribunal granted the refund, setting aside the previous rejection and providing consequential reliefs to the appellants.</description>
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    <pubDate>Thu, 21 Jan 1999 00:00:00 +0530</pubDate>
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      <title>1999 (1) TMI 296 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=94200</link>
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      <pubDate>Thu, 21 Jan 1999 00:00:00 +0530</pubDate>
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