2011 (2) TMI 612

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..... claim of drawback which find have not been considered by the lower authority - While not permitting conversion of the Free Shipping Bill to Drawback Shipping Bill is perfectly justified, the case of the appellants for grant of drawback needs to be considered on the basis of other documents and evidences produced by them for deciding as to whether the drawback can be sanctioned or not - Accordingly .....

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..... hipping Bill into Drawback Shipping Bill under the relevant Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. As such, the refusal of the lower authority for allowing conversion cannot be faulted with. 3. However, it has been clarified in the last sub-para of para 3.1 of the said circular dated 16-1-2004 that the Commissioner may examine and consider individual request on meri .....

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..... equest for conversion of the Free Shipping Bill to Drawback Shipping Bill, the matter is remanded to the original authority for considering the claim of drawback made by the appellants. The appellants shall be given an adequate opportunity of hearing before passing a fresh order. The appeal is partly allowed in the above terms. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Cu .....

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