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2014 (2) TMI 975 - AT - CustomsRejection of refund claim - pilferage - Reassessment of bills of entry not done - Held that:- in the Bill of Entry it is mentioned that out of charge was given on 28.04.2006. The same cannot be disputed. - The claim that the pilferage was found after out of charge was given without presenting or bringing any evidence on record is not sustainable - Board's Circular No. 58/96-Cus has clarified that when pilferage was found during the course of examination before the charge was given, the assessee is entitled for refund claim of duty paid on shortage of the goods. Therefore, the appellants are entitled for refund claim. - the appellants have paid excess duty on the goods received by them, therefore, they are entitled for refund claim. - adjudication authority directed to implement this direction within 30 days of receipt of this order - Decided in favour of assessee.
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