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TMI Blog2011 (1) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... availment of the benefit by the assessee. - C/6/2010 and Cross-Objection No. C/CO/19/2011 - 110/2011 - Dated:- 6-1-2011 - Hon ble Mr. M.V.Ravindran, Member(Judicial) Mr. K.S. Chandrasekhar, JDR for the Revenue. Mr. R. Dakshinamurthy Mr.R.J.Naik, Advocates for the respondent. Per M.V.Ravindran When this matter was called out, ld. Counsel for the respondents submits that they have filed cross-objection which is numbered as C/CO/19/2011. On perusal of the cross-objection filed by the respondent, I find that the said cross-objection is nothing but submissions in support of the impugned order. In view of this, the cross-objection is disposed off. 2. Now, I take up the appeal for disposal. This appeal is filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion against duty free import of capital goods under the EPCG scheme but also satisfies the pre-condition of export for claiming Drawback, thereby paving the way for the exporter to claim Drawback. 4. Ld. Counsel would submit that the Adjudicating Authority in para 13 of his order has given feeble reasoning for allowing the said conversion. He would submit that the Division Bench decision of the Tribunal in the case of Jindal Stainless Steel ltd. [2005(183) ELT 153 (Tri.)] has not been challenged by the Revenue authorities. 5. I have considered the submissions made by both sides and perused the records. 6. The issue involved in this case is whether the Adjudicating Authority was correct in allowing the conversion of Zero duty EPCG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the perusal of the invoice wherein they have clearly stated that the goods are covered under Drawback Scheme No. 62.03. Accordingly, it appears that the importers request for conversion of the Shipping Bills from "Free" to "Drawback" is not entirely in order since the goods were never exported under a "Free" shipping bill but under "EPCG" scheme which cannot be termed as "Free" shipping bill. The issue is more of conversion of shipping bills from one export promotion scheme to another. The conditions as laid down at sl no 3.2 of CBEC Circular 4/2004- Cus dated 16.01.04 with respect to conversion of shipping bills from one scheme to another have been fulfilled inter-alia as under: (a) The request was made within one month of the expor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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