2013 (12) TMI 587

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..... he DGFT at the request of the appellant. It is not the case of the appellant that no export benefit was allowed. The appellant made request for conversion to DEPB Scheme, that too beyond the period prescribed under the Board Circular. For DEPB Scheme, the exporter has to declare the standard input-output norms and it has to be verified by the customs authorities. In the present case, this was not .....

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..... d the customs authorities for conversation of shipping bills to DEPB Scheme which is declined vide the impugned order. 4. The contention of the appellant is that as their factory was closed, the advance licence obtained by them against the export made could not be utilized and appellants went to claim benefit under the DEPB Scheme. The appellants relied upon the Board Circular dated 6-1-2004 whe .....

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