Refund Claim for Duty Abatement on Damaged Goods: Assess Damage Post-Repair u/s 22(1), Equating to Repair Costs.

Refund claim - abatement of duty on damaged or deteriorated goods - section 22(1) - there is nothing wrong or unreasonable in ascertainment of damage has been done after the repairs were undertaken as equal to the cost of repair charges - AT .....

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