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2004 (5) TMI 153 - CESTAT, CHENNAIExtract: .......s gone out of customs charge, it can hardly be a case of short-shipping. 5. We hold that the refund claim of the respondents was rightly rejected by the original authority and the order of the Collector (Appeals) setting aside the original authority s order is not sustainable. We, therefore, allow this appeal after setting aside the impugned order.
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