Non-Submission of Inventory on Denim Fabrics Not a Ground to Disallow DBK Claim: CESTAT Upholds Direction to Brand Rates Fixation of Duty Drawback Under Customs Act

The CESTAT has upheld that non-submission of inventory on denim fabrics is not a valid reason to disallow a Duty Drawback (DBK) claim. The tribunal directed the authorities to fix brand rates for the duty drawback under the Customs Act, recognizing the claimant's entitlement. This ruling emphasizes the importance of procedural fairness and the need to address legitimate claims for duty drawbacks without undue rejection based on technicalities.