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2006 (2) TMI 526 - CESTAT, MUMBAIExtract: .......fund can be allowed in this case. My view as above, finds support in the Tribunal rsquo s decisions in the case of Guindy Machine Tools (cited supra), where it was held that the subsequent supply of short-shipped goods by the supplier would not render the importer eligible for refund of duty. Accordingly, the appeal is rejected. (Dictated in Court)
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