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TMI Blog2012 (10) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... for export and they were not at all manufactured and hence there was no question of claiming of excise duty rebate under ARE-1 procedure when goods were produced abroad - It is also apparent that even if such a conversion is allowed, it would be a futile exercise as no drawback can be sanctioned unless the identity of the imported and export goods can be established - conversion not allowed - Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants applied for conversion of free shipping bill to a drawback shipping bill which has been rejected under the impugned order by the jurisdictional Commissioner. Hence the appellants have filed this appeal. 2. Ld. advocate states that the jurisdictional Commissioner has rejected the prayer of the appellants for conversion on two grounds :- (a) there was no examination at the ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Parmod Kumar supports the impugned order. He states that the identification of the imported and export goods is of paramount importance for granting any drawback of duty and that, in this case, even under the ARE-1 procedure, there is no examination report recorded either by Customs or the Excise authorities from which it can be established that identity of the export and imported goods is the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the conditions were beyond the control of the exporter. Hence, essentially, the proviso to Rule 4 contains discretionary power to be exercised by the jurisdictional Commissioner which he has exercised in not allowing the conversion. I also find that the jurisdictional Commissioner has taken into account the fact that identity of the export goods and imported goods could not be established at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawback shipping bill. It is also apparent that even if such a conversion is allowed, it would be a futile exercise as no drawback can be sanctioned unless the identity of the imported and export goods can be established. Hence, I am of the view that the impugned order passed by the jurisdictional Commissioner does not require any interference. Accordingly, the appeal is dismissed. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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