https://www.taxtmi.com/caselaws?id=123953 The Tribunal allowed the appeal filed by the Appellants for the refund of customs duty on the shortage of imported goods. The Tribunal found that the Adjudicating Authority had correctly sanctioned the refund claim based on evidence of goods shortage, despite the Revenue's argument that the shortage was detected at the importer's premises. Relying on previous decisions and legal provisions, the Tribunal set aside the Commissioner (Appeals)' order and restored the Adjudicating Authority's decision, granting the Appellants the refund of customs duty. en-us Thu, 29 May 2008 00:00:00 +0530 Sat, 02 Feb 2013 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123953 The Tribunal allowed the appeal filed by the Appellants for the refund of customs duty on the shortage of imported goods. The Tribunal found that the Adjudicating Authority had correctly sanctioned the refund claim based on evidence of goods shortage, despite the Revenue's argument that the shortage was detected at the importer's premises. Relying on previous decisions and legal provisions, the Tribunal set aside the Commissioner (Appeals)' order and restored the Adjudicating Authority's decision, granting the Appellants the refund of customs duty. Case-Laws Central Excise Thu, 29 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123953