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Refund Denied Due to Incorrect Unit FOB Value; Claim Premature as Provisional Assessment Not Finalized.

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....Denial of refund claim - unit FOB value of the subject goods was mentioned as USD 16. 00 per piece as against the FOB price of USD 0.01 per piece - considering the fact of provisional assessment is not yet finalized, the appellant's claim for refund is premature - AT....

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