Refund Denied for Unexported Goods: Customs Duties Not Applicable Due to Lack of Export Proceeds Realization.

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....Refund of Customs duties paid at the time of assessment - goods short shipped - Since the goods under question were not exported, there is no relevance in bringing into consideration the contractual obligations towards realization of export proceeds, as there are no export proceeds realized for the said 7833 MTs of goods not exported. - AT....