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2013 (2) TMI 317 - CESTAT BANGALOREShort landing of the goods – Refund of Custom Duty - Instead of 1000 units of heat detectors only 100 units have been received – Whereas custom duty has been paid in respect of 1000 units - CHA who has been duly authorized by the importer has sought for refund vide letter dated 6.9.2006 – The importer filed the claim in proper format along with relevant documents on 28.7.2007 - Held that:- Since the relevant documents have not been produced along with the claim dated 6.9.2006 and the refund claim was not in the proper format. Nevertheless, it would be in the interest of justice to treat the letter dated 06.9.2006 as refund claim. After all, the whole amount had been deposited but the related goods have undisputedly not arrived in India. Refund allowed. In favour of assessee
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