https://www.taxtmi.com/caselaws?id=155079 Refund of duty on consignments not received was sustained where the Kolkata Port Trust certificate and allowed insurance claim records supported non-receipt. The Commissioner (Appeals) treated that material as sufficient evidence, and the record did not show actual receipt of the consignments. Revenue's contrary material did not dislodge the finding of non-receipt, so the refund allowance was maintained. en-us Fri, 13 Nov 2009 00:00:00 +0530 Sat, 31 Aug 2013 12:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155079 Refund of duty on consignments not received was sustained where the Kolkata Port Trust certificate and allowed insurance claim records supported non-receipt. The Commissioner (Appeals) treated that material as sufficient evidence, and the record did not show actual receipt of the consignments. Revenue's contrary material did not dislodge the finding of non-receipt, so the refund allowance was maintained. Case-Laws Customs Fri, 13 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155079