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TMI Blog2014 (2) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... ping bill can be allowed into a drawback shipping bill only if the assessee is able to satisfy the Commissioner that “for reasons beyond his control”, drawback was not claimed. In the instant case, there is nothing on record to suggest that the claim for duty drawback was beyond the control of the assessee. All that has been stated by the assessee is that it was not aware of the correct legal position and, therefore, it did not make the claim for duty drawback in the first instance. Assessee did not make any claim for duty drawback for as many as eight months even after the shipping bills were filed. It is quite clear that the assessee made the claim for duty drawback only as an afterthought. There were no reasons beyond its control for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. This Rule reads as under: RULE 12. Statement/Declaration to be made on exports other than by Post. - (1) In the case of exports other than by post, the exporters shall at the time of export of the goods - (a) state on the shipping bill or bill of export, the description, quantity and such other particulars as are necessary for deciding whether the goods are entitled to drawback, and if so, at what rate or rates and make a declaration on the relevant shipping bill or bill of export that - (i) a claim for drawback under these rules is being made; (ii) in respect of duties of Customs and Central Excise paid on the containers, packing materials and materials and the service tax paid on the input services used in the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner. Feeling aggrieved, the assessee preferred an appeal before the Tribunal and that appeal was allowed by the order under challenge. 8. We have heard learned counsel for the parties and are of the opinion that the following substantial question of law arises for consideration :- Whether on the facts and in the circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was justified in law in allowing the assessee to convert the free shipping bills into drawback shipping bills notwithstanding the provisions of Rule 12(1)(a) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995? 9. In our opinion, the answer to the aforesaid substantial question of law must be in the negative, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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