1996 (1) TMI 196 - AT - Customs

Summary

The appeal was filed against the rejection of a refund claim for duty paid on imported goods under the DEEC scheme. The appellants exceeded the value restriction due to exchange rate fluctuations but fulfilled their export obligation. The amendment to the license deleting the value restriction was made based on the appellants' request. The Tribunal allowed the appeal as the imported goods were used for export under the DEEC scheme without availing drawback benefits.