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<h1>Appellate Tribunal grants duty refund for imported goods lost in transit</h1> The Appellate Tribunal CEGAT Bombay granted a refund of duty amounting to Rs. 23,316.32 to the appellants in a matter transferred under Section 131-B(2) ... - The Appellate Tribunal CEGAT Bombay granted a refund of duty amounting to Rs. 23,316.32 to the appellants in a matter transferred under Section 131-B(2) of the Customs Act, 1962. The appellants claimed refund under Section 13 of the Customs Act due to pilferage and loss of motor vehicle components imported by flight No. AI-190-Ex BA of 6-3-1979. The Tribunal found the conditions for the grant of refund under Section 13 were satisfied, even without considering a letter from M/s. Air India, and set aside the previous order to refund the duty.