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2010 (6) TMI 528 - CESTAT, CHENNAIRefund on short shipped - The invoice covered two varieties of mother boards - Bill of Entry was filed by the assessees for both types of mother boards and duty payable on them was paid - The goods in this case were not subject to examination and the assessees noticed only one variety of the mother board had landed and there was a short shipment of the entire quantity of the second variety of mother board - The authorities rejected their claim for refund on the ground that there was no examination of the goods and from the airway bill the number of packages is same as that mentioned in the Bill of Entry and as contended by the appellants - It is clear from the documentary evidence that the goods in the packing list with only one variety of mother board were shipped - the importer has been able to produce contemporaneous documents to bring out the fact of short shipment - Held that the importer is entitled to refund on short shipped mother boards - Hence, set aside the impugned order and allow the appeal.
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