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Issues involved: Rectification of mistake in final order regarding conversion of free Shipping Bill to duty Drawback bill; Appeal against order declining conversion of duty free shipping bill to drawback bill.
Rectification of mistake in final order: The appellants sought rectification of a mistake in the final order where their claim for conversion of the free Shipping Bill to duty Drawback bill was declined. The shipping bills were prepared in favor of M/s. Evergreen Industries, Myanmar, but it was proven that the company was not the exporter, and the mistake in holding them as such was apparent. The company had only purchased the goods, and the appellants had already received payment from them. The Tribunal allowed the rectification application. Appeal against order declining conversion: The appellants exported goods to M/s. Evergreen Industries, Myanmar using duty free shipping bills. The goods were received by the company against payment, and the shipping bills were signed by their representative on behalf of the appellants. The appellants were entitled to drawback on the export if the words "duty free" had not been mentioned in the bills. Citing a similar case where conversion was allowed, the Tribunal set aside the Commissioner's order and allowed the appeal for conversion to drawback bills, providing consequential relief as per law.
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