2005 (2) TMI 741

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.... Kaushal, SDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. This appeal relates to importation of white sugar from Mexico, which during the month of June, 1998 was damaged by sea water as a result of a severe cyclone. The damaged cargo was examined and declared unfit for human consumption. The damaged goods were destroyed and it is the claim of the appellan....

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.... that the Apex Court in the case of Karnataka Power Corporation Ltd. v. CC - 2002 (143) E.L.T. 482 (S.C.) as relied in Tribunal's order in the case of TELCO Ltd. v. CC, Mumbai - 2003 (158) E.L.T. 640 (Tri. - Mum.) allows re-assessment through a refund claim. Moreover, in the instance case, there is no dispute that there was a cyclone and the imported goods were damaged, which were not delivered to....