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    <title>2005 (11) TMI 159 - CESTAT, NEW DELHI</title>
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    <description>The appellate tribunal upheld the Commissioner (Appeals)&#039; decision on the refund of duty for damaged goods during the warehousing period, denying the appellant&#039;s claim for further refund. Additionally, the tribunal dismissed the appellant&#039;s claim for interest on the refunded amount, citing the absence of provisions under the Customs Act for granting interest in such cases. The tribunal found no legal basis to provide additional relief to the appellant beyond the initial refund based on the pre-clearance survey report.</description>
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    <pubDate>Thu, 17 Nov 2005 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=54894</link>
      <description>The appellate tribunal upheld the Commissioner (Appeals)&#039; decision on the refund of duty for damaged goods during the warehousing period, denying the appellant&#039;s claim for further refund. Additionally, the tribunal dismissed the appellant&#039;s claim for interest on the refunded amount, citing the absence of provisions under the Customs Act for granting interest in such cases. The tribunal found no legal basis to provide additional relief to the appellant beyond the initial refund based on the pre-clearance survey report.</description>
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      <pubDate>Thu, 17 Nov 2005 00:00:00 +0530</pubDate>
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