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2018 (3) TMI 785 - HC - CustomsRefund of excess duty collected - short shipment of import cargo where the importer has failed to produce the documentary evidences - applicability of unjust enrichment - Held that: - the excess payment of customs was on account of short import of goods. Primarily when the goods imported by an importer truned out to be in short quantity as compared to the export consignment the question of passing on the burden of customs duty on such quantity of goods would not arise - appeal dismissed.
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