2003 (8) TMI 45

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....:- 3. The appellants bought 100% cotton fabrics from one M/s. Gopi Synthetics and then exported the said fabrics. The appellants claimed rebate under Notification No. 29/96-C.E. (N.T.), dated 3rd September, 1996 on the footing that duty had been paid by the manufacturer i.e. M/s. Gopi Synthetics. This rebate was denied on the ground that duty had been short paid by M/s. Gopi Synthetics inasmuch a....

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....ort payment was not due to any fraud, collusion or any wilful mis-statement or suppression of facts. 4. The only ground on which the appellants have been denied rebate is that M/s. Gopi Synthetics (the manufacturer) had short paid duty. Even though M/s. Gopi Synthetics has since paid the duty and it has been finally held that there was no fraud, collusion or any wilful mis-statement or suppressio....