(Appeal filed under Section 130 A of the Customs Act, 1962, against the Final Order No.1081 of 2004 dated 15.6.2004 passed by the second respondent Tribunal.)

P.D. Dinakaran, J.

I - Subject in issue

The drawback on imported materials, in the custom laws, is an allowance made by the Government upon the duties due on imported merchandise, when the importer, instead of selling it in the imported land, re-exports it. In other words, it means the refunding of such duties already paid on the imported merchandise.

2. Chapter X of the Customs Act deals with the drawback allowable on re-export of duty paid goods, the drawback on imported materials used in the manufacture of goods which are exported, the interest on drawback and the prohibition and regulation of drawback in certain cases.

II – Order in appeal and substantial questions of law

3. Aggrieved by the order of the second respondent-the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'the CESTAT'), allowing the claim of duty drawback in respect of 4 shipping bills filed by M/s.L.T.Karle & Co., the first respondent herein, who admittedly imported the materials used in the manufacture of the goods,