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1991 (8) TMI 191 - AT - Income TaxExtract: .......orities for the package in question loses its thrust. The timing of pilferage viz. that it should have been after landing but before order for clearance is given is relevant only for Section 13 and not for Section 23. In this view of the matter, the refund is admissible. I accordingly agree with the order of my learned brother and allow the appeal.
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