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<h1>Company's Duty Refund Appeal Denied for Defective Goods, Drawback Issue Not Within Tribunal's Jurisdiction</h1> The tribunal rejected the company's appeal for a refund of duty paid on defective spinnerettes as the goods were deemed to have value, and the claim was ... Refund of duty paid on imported goods found to be defective after clearance The company imported spinnerettes, which were later found defective and returned to the supplier. The claim for refund of duty paid was rejected as the goods were considered to have value. The appeal was rejected as the claim was not substantiated, and the issue of drawback was not within the tribunal's jurisdiction.