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Refund Claim Rejected: Adjudicating Authority Overlooked Verification Report, Refuting Allegations of Goods Mismatch in Show Cause Notice.
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....Rejection of refund claim - Mismatch of re-imported defective goods - it would be appropriate to hold that the Adjudicating Authority below has ignored the verification report prepared by the Department itself which to my opinion is sufficient reason to falsify the allegations in the Show Cause Notice about mismatch. - AT....