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2010 (12) TMI 143 - CESTAT, CHENNAIRefund - Bearings were shipped separately under two airway bills whereas the invoice was only one and the purchase order was also only one – The clarification that due to bad weather only one out of the three cases could be air freighted in the first shipment and the rest two cases were shipped subsequently - Normally no refund should be allowed unless the shortage is recorded in the presence of customs officials and before the out of charge from customs control is given - Hence, it is evident that the appellants have imported the three bearings under two airway bills but against only one invoice and have paid duty for the same under two respective Bills of Entry - appeal is allowed with consequential benefit to the appellants
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