1983 (3) TMI 184 - AT - Central Excise

Summary

The appeal was transferred to the Tribunal under Section 131-B of the Customs Act, 1962. The appellants failed to declare no rebate of Central Excise duty paid on fibres in the Shipping Bill, leading to rejection of their duty drawback claim. The Tribunal found the declaration was made later with a supplementary claim and confirmed by a certificate from the Supdt. of Central Excise, Navsari. The Tribunal held that the rejection was unjustified as the declaration requirement was not mandatory and directed the relief to be given to the appellants.