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Issues:
- Rejection of drawback claim under sub-serial No. 1303 - Classification discrepancy between organic and inorganic products - Request for pending drawback claims till brand rate fixation - Denial of principles of natural justice Analysis: The judgment by the Appellate Tribunal CEGAT BOMBAY involved appeals arising from the rejection of drawback claims under sub-serial No. 1303 for the export of Colour Chem Black FBRK and Colour Chem Black FPV. The Assistant Collector and the Appellate Collector had both rejected the claims, leading to the appellants filing revision applications. The appellants pointed out a classification discrepancy, stating that their products were treated as organic by the Central Excise Department despite being inorganic. They also highlighted a request made in April 1980 to keep their claims pending until the brand rate was fixed by the Government of India. The Government did fix the brand rate later, but the authorities did not consider this aspect during their decision-making process. During the hearing, the appellants argued that the rejection of their claims without waiting for the brand rate fixation was unjustified. The Appellate Tribunal noted that the Assistant Collector and the Appellate Collector failed to address the appellants' request to keep the claims pending until the brand rate was determined. This oversight was deemed a denial of principles of natural justice. As a result, the Tribunal set aside the orders of both authorities and remanded the case to the Assistant Collector for fresh consideration. The Assistant Collector was directed to also evaluate the claim under sub-serial No. 1401 in light of the brand rate fixed by the Government of India. The Assistant Collector was instructed to resolve the matter within six months from the date of receiving the records, emphasizing the importance of considering all relevant factors before making a decision.
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