Denial of Refund Claim for Overvalued Goods in Jammu & Kashmir: Prima Facie Favoring Assessee's Credit for Duty Overpaid.

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....Denial of refund claim - overvaluation of the goods - Area based Exemption in Jammu and Kashmir - credit taken by the applicant relates to the duty allegedly excess paid by the applicant in PLA - prima facie case in favor of assessee - AT....