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2012 (11) TMI 569 - AT - CustomsRefund claim – payment of excess duty - duty had been assessed for three packages against prior Bill of Entry and duty deposited in advance, but they received only two packages out of a lot of three packages – Held that:- In this case the goods were cleared after the examination as per Section 17 of the said Act and at the time of examination the short landing of the goods had been noticed. Therefore, at the material time itself, the assessment shows that duty payable is Rs. 21,972/- as against the duty deposited of Rs. 45, 982/- and, accordingly, the excess duty paid became refundable
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