2014 (12) TMI 573 - HC - Customs

Drawback Conversion of free shipping bills to drawback shipping bills Soya bean meal exported and drawback cannot claimed due to ignorance of its entitlement - entitlement to 1% All Industry Rate drawback requested for conversion of the free shipping bills into drawback shipping bills - High Court following decision of 2014 (2) TMI 446 - ANDHRA PRADESH HIGH COURT allowed appeal of Revenue against the decision of Tribunal in 2009 (12) TMI 560 - CESTAT, BANGALORE wherein Tribunal held that appellants case is covered by the said Rule 12(1)(a) of the Drawback Rules - Commissioner erred in holding that its failure to file a drawback shipping bill owing to ignorance of its entitlement is not a reason beyond the control of the exporter.

Summary

The High Court of Andhra Pradesh allowed the appeal in a case similar to CEA No. 280 of 2010, involving 16 shipping bills for maize export instead of soyabean meal.