2002 (9) TMI 243

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..... ts against 5 invoices and paid duty on the goods based upon assessment of the bill of entry and cleared the goods subsequently. After clearance they detected shortage and filed a refund claim. The claim was rejected by the Assistant Commissioner (Refund) as unsubstantiated as the shortage was noticed after the goods reached the factory premises of the importer and was not detected prior to the out .....

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