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2001 (3) TMI 359 - COMMISSIONER OF CUSTOMS (APPEALS), CHENNAIExtract: .......or the shortage noticed is not a ground for rejecting the refund claims filed by the appellant. 10. emsp Accordingly, refund be granted to the appellant. The test of unjust enrichment will not arise, in the instant case, as the refund is on goods received short. However, verification regarding Modvat availment be made before sanctioning the refund.
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