9911796707
TMI Blog2013 (10) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... .08, the Revenue officer would not have issued No Objection Certificate - the issuance of NOC which is only a procedural formality would relate back to the date of payment of duty liability by the assessee - it can be fairly concluded that when the appellant discharged its duty liability as a 100% EOU on 4.3.08, it become disentitled to claim any benefit of 100% EOU - Conversely the benefit which are available to the DTA unit would become available to the assessee - assessee was entitled to file shipping bills under the drawback claim. The appellant was not claiming any benefits as 100% EOU, having discharged its entire duty liability on 4.3.08, but the fact that all procedural requirement of stuffing containers etc. in the appellants facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant, they made a request for filing shipping bills under claim of their draw back. However, as final debonding order was yet to be passed, they were forced to file free shipping bills. However, it stand clear that no benefit of 100% EOU scheme was availed by the appellant inasmuch as they had already discharged their duty liability on 4.3.08 and had filed an application to the Excise authorities for issuance of NOC which was issued only on 31.3.08. 3. Subsequently they have filed application for conversion of the above free shipping bills into draw back shipping bills which permission stands denied by the Commissioner. Hence, the present appeal. 4. Ongoing through the orders of the Commissioner, we find that in para 4 of his impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto consideration the depreciation allowed. After payment of duty and clearance of all dues, unit shall obtain No Dues Certificate from Customs and Central Excise authorities. On the basis of No Dues Certificate so issued by the Customs and Central Excise authorities, unit shall apply to DC for final debonding. In case there is no proceeding pending under FT(D&R) Act, DC shall issue final debonding order within a period of 7 working days. Between No Dues Certificate issued by Customs and Central Excise authorities and final debonding order by DC, unit shall not be entitled to claim any exemption for procurement of capital goods or input. Unit can, however, claim Advance Authorization/DEPB/Duty Drawback. Since the duty calculations and du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to claim any benefit of 100% EOU. Conversely the benefit which are available to the DTA unit would become available to the assessee. Accordingly, assessee was entitled to file shipping bills under the drawback claim. 6. We also consider the Revenues objection that inasmuch as the shipping bills were filed as free shipping bills and the subsequent conversion of the same into draw back claim should not be permitted as there was no valuation etc. of the exported goods. It also stand recorded in the impugned order of the Commissioner that said shipping bills were filed from the appellants factory under the 100% EOU unit. Even though we have given a finding that during the relevant period the appellant was not claiming any benefits as 100% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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