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2018 (3) TMI 564 - AT - CustomsRefund claim - wrong goods at project stores as per order specification - Section 26A (1)(a) of the Customs Act, 1962 - Held that: - the appellant returned the goods as defective and therefore, they are entitled to get Refund of import duty under Section 26A of the Act, 1962 - appeal allowed - decided in favor of appellant.
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