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2008 (4) TMI 155 - CESTAT, CHENNAIRefund claim was filed on the ground of short-shipment, after clearance of the goods for home consumption under out-of-customs charge order of the proper officer– Duty was paid on the quantity and value declared in the Bill of Entry and mentioned in the supplier’s invoice - assessment was not challenged in accordance with law – hence refund claim supported by a subsequent event [free replacement of the short-shipped goods by the supplier] cannot be sustained
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