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2013 (11) TMI 598 - CESTAT CHENNAIStay of refund of excess duty paid - Valuation of goods - Mis declaration of goods - Enhancement in valuation of goods due to comparable goods - Held that:- goods like textile fabrics cannot be compared without samples from both consignments being seen together or in cases where the supplier of the goods and his description and all relevant parameters for determining value are same and period of import is contemporaneous. Comparison with one of entry in a database without adequate specification of parameters can lead to unjustifiable results - Therefore there is no need to stay the operation of the order - Stay of refund denied.
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