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2013 (11) TMI 88 - CESTAT MUMBAIRefund claim - abatement of duty on damaged or deteriorated goods - section 22(1) - Goods were imported and duty paid as per value assessed - Later on goods found to defective - ascertaining value of damanage - Held that:- Law provides that duty shall be charged on a proportionate basis - only option available is ascertainment by the proper officer, which the proper officer did not do. Subsequently the goods were exported by the appellant for repairs abroad and brought back and the lower appellate authority held that the repaid charges +cost of transportation to and fro including insurance can be considered as extent of damage and accordingly, he allowed the refund of the duty paid on the repair charges + freight charges. The ascertainment of damage has been done after the repairs were undertaken as equal to the cost of repair charges. Therefore, there is nothing wrong or unreasonable in the findings of the lower appellate authority. So long as Revenue has received the duty on the full value without any abatement towards damage, the Revenue cannot have any cause for grievance - Decided against Revenue.
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