1982 (1) TMI 199

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..... his case seven refund claims filed by the petitioners on the ground that the goods were supplied as ship s stores and hence exempt from duty were rejected by the Assistant Collector on the following three grounds: (a) There was delay in export as well as in presentation of claim. (b) They had not furnished the required indent of materials supplied to ships. (c) The master of the ships had .....

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..... ot there at the appropriate place in the B Forms, the signatures had been obtained on top of each form. 4. Government observe that in their revision application the petitioners have raised several questions of fact inasmuch as they have contested on facts the findings of the Assistant Collector. The petitioners have also made a grievance that they were not heard by the Assistant Collector befor .....

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