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    <title>1983 (5) TMI 254 - CEGAT CALCUTTA</title>
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    <description>The Tribunal upheld the rejection of the appeal regarding a refund claim due to operational loss, not transit or storage loss, caused by discrepancies in recording quantities of oil despatched from storage tanks. The appellant&#039;s argument that the loss should be condoned was dismissed as there was no provision for remission of duty on operational losses. The Tribunal stressed the need for uniformity in recording procedures and ruled in favor of the original rejection, citing the absence of legal authority for remission in such cases.</description>
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    <pubDate>Tue, 03 May 1983 00:00:00 +0530</pubDate>
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      <title>1983 (5) TMI 254 - CEGAT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=166222</link>
      <description>The Tribunal upheld the rejection of the appeal regarding a refund claim due to operational loss, not transit or storage loss, caused by discrepancies in recording quantities of oil despatched from storage tanks. The appellant&#039;s argument that the loss should be condoned was dismissed as there was no provision for remission of duty on operational losses. The Tribunal stressed the need for uniformity in recording procedures and ruled in favor of the original rejection, citing the absence of legal authority for remission in such cases.</description>
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      <pubDate>Tue, 03 May 1983 00:00:00 +0530</pubDate>
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