2008 (5) TMI 578

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....]. -  Being aggrieved with the order passed by Commissioner (Appeals), Revenue has preferred, the present appeal. The dispute relates to refund of duty. For better appreciation, I reproduce Paras 3 and 4 of Commissioner (Appeal)'s order. "3. The appellants main plea is that the refund claims were on account of short-shipped consignment and that since the goods were not exported the....