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2017 (11) TMI 430 - AT - CustomsConversion of shipping bills - free shipping bills into drawback shipping bills - All Industry Rates of drawback - Held that - Hon ble Apex Court in the case of Cargill India Private Limited Versus Commissioner of Customs And Central Excise, Visakhapatnam-II 2015 (11) TMI 378 - SUPREME COURT held that the provisions of Circular No. 4/2004 dated 16.01.2004 is applicable to the facts of this case and matter needs examination at the end of the adjudicating authority to consider the conversion of free shipping bill into drawback shipping bill in terms of Circular No. 4/2004 ibid. I remand the matter back to the adjudicating authority to consider the issue - appeal allowed by way of remand.
Issues: Conversion of free shipping bills into drawback shipping bills, entitlement to duty drawback without conversion.
Conversion of free shipping bills into drawback shipping bills: The appellant appealed against an order disallowing the conversion of free shipping bills into drawback shipping bills. The appellant cited a case before the Hon'ble Apex Court where it was held that as per Circular No. 04/2004, the appellant is entitled to All Industry Rates of drawback after examination. The Tribunal found that conversion is permissible only when the exporter can prove that drawback was not claimed due to reasons beyond their control. In this case, it was established that the appellant did not provide valid reasons for not claiming drawback earlier, and mere lack of awareness of the legal position was not considered a valid ground. The Tribunal concluded that the appellant failed to satisfy the conditions for conversion under Rule 12(1)(a) of the Rules. Entitlement to duty drawback without conversion: The appellant argued that even without converting free shipping bills into drawback shipping bills, they were entitled to duty drawback based on Circular No. 04/2004. However, this plea was rejected by the Commissioner, citing that there was no provision for permitting conversion of free shipping bills into drawback shipping bills as per the Circular. The Commissioner emphasized that the exporter did not provide any valid reasons for the delay in filing the drawback claim, and the goods were not physically examined. The Tribunal accepted the appeal on the first issue of conversion under Rule 12(1)(a) and remanded the case back to the Commissioner to consider the request on merits as per the Circular. The Tribunal clarified that the provisions of the Circular should be applied, and the Commissioner should decide the matter after giving an opportunity of hearing to the respondent within a specified timeframe. Conclusion: The Tribunal set aside the impugned order and remanded the matter back to the adjudicating authority to consider the issue of conversion of free shipping bills into drawback shipping bills in light of the decision of the Hon'ble Apex Court and to decide the matter on its own merit after providing a reasonable opportunity to the appellant to present their case. The appeal was disposed of by way of remand, emphasizing the need for a thorough examination of the issue based on legal provisions and precedents.
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