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<h1>Tribunal grants duty refund for damaged goods, exempts need for police report or batch number</h1> The Tribunal allowed the appeal, granting the appellants a refund of the duty paid the second time for damaged Vanaspati tins, rather than the duty ... Refund of duty on return of damaged goods The appeal was against the order of the Collector (Appeals) regarding damaged Vanaspati tins. The Tribunal allowed the appeal, stating that the appellants are entitled to a refund of the duty paid the second time, not the duty originally paid. The damaged tins were not in open condition, and the shortage occurred due to spillage during transit. The police report and batch number were not necessary for the refund claim. The decision was based on Rule 173L proviso (iv).
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