1982 (1) TMI 199

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....red the revision application and the submissions made at the time of the hearing. 2. In this 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....

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....g of the certificates by the masters of the ships they have stated that although the signatures were not 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 Coll....