1996 (9) TMI 229 - AT - Customs

Summary

The appeal was allowed by the Appellate Tribunal CEGAT, Mumbai. The refund claim of Rs. 22,403 was initially rejected but later allowed by the Collector (Appeals). The Assistant Collector rejected the claim again for not submitting the duplicate Bill of Entry, despite evidence that it was surrendered earlier. The rejection was set aside, and the refund was ordered to be sanctioned without the duplicate copy requirement.