2012 (5) TMI 572

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....spondent. Shri L.P. Asthana, for the Amicus Curiae. ORDER The learned CA submits that when the appellant made a claim for drawback under Serial No. 630202 of the Drawback Schedule, Revenue intended to convert that to Sl. No. 630207 for no good reason. The goods exported were Bed Linen, Table Linen, Kitchen Linen of blend containing cotton and man-made fibre. The Drawback Schedule dealing with t....

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..... 3. Heard both the sides and perused the record. 4. On perusal of paras 9 to 11 of adjudication order, there is no whisper about the difference between the goods falling under entries i.e. 630202 and 630207. But the Department was of the view that the goods would fall under entry 630207 which deals with other category of goods blended with cotton and man-made fibre. Justification shou....