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2023 (4) TMI 929 - CESTAT KOLKATARefund of Customs duties paid at the time of assessment - goods short shipped - Export took place or not - HELD THAT:- It is undisputed that the impugned quantity of 7833 MT did not leave the shores of this country and were not exported. Therefore, to impute realization in terms of contractual obligation for the said quantity not exported per se does not arise. It may be pointed out that the importer paid export duty at a specified rate for the specified quantity of goods under export, and at that very specified rate for the imputed short shipped quantity, they have been refunded the amount of duty, which otherwise was recovered from them at the time of provisional assessment. Since the goods under question were not exported, there is no relevance in bringing into consideration the contractual obligations towards realization of export proceeds, as there are no export proceeds realized for the said 7833 MTs of goods not exported. There is no merit in the present case - the appeal filed by the appellant is dismissed.
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