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TMI Blog2014 (7) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities had no occasion to verify whether inputs had been sourced in a proper manner as to entitle the draw back or any other benefit that a DTA unit could legitimately claim. In that sense, the ruling of this court in M/s Terra Films (2011 (4) TMI 13 - DELHI HIGH COURT) is decisive on the point. This Court is of the opinion that consequently the appeal has to succeed. Since the documents and materials which were apparently available when the exports were made, to substantiate the assessee’s claim for DTA benefits have concededly not been gone into, it would be appropriate that this aspect be duly considered by the Tribunal. - matter remanded back to CESTAT - Decided in favor of assessee. - CUSAA 07/2014 - - - Dated:- 7-7-2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h stated that conversion of free shipping bills into Advance Licence/DEPB/DFRC shipping bills should not be allowed and that conversion should be only allowed where benefit of an Export Promotion Scheme by the Customer has been denied due to any dispute. 5. The assessee s appeal to the Tribunal succeeded; CESTAT by its order relied upon para 6.18 of the Foreign Trade Policy. 6. The learned counsel for the Revenue argues that the Tribunal fell into error in the present case in accepting the respondent s arguments. It was submitted while transcending from EOU regime to that of the DTA, the Revenue had no occasion to verify whether in fact the inputs in respect of which draw-back is sought to be claimed after amendment were in fact used. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at such conversion should only be allowed where the benefit of an export promotion scheme claimed by the exporter has been denied by DGFT/MOC or customs due to any dispute. Such conversion may be permitted on merits by the Commissioner on case to case basis subject to the following conditions: (a) The request for conversion is made by the exporter within one month of the denial/rejection of the benefit claimed. (b) One the basis of available export documents etc., the fact of use of inputs is satisfactorily proved in the resultant export product. (c) The examination report and other endorsements made on the shipping bill/export documents prove the fact of export and the export product is clearly covered under relevant SION and or D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding 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 dues are disputed and take a long time, a BG/Bond/Installment processes backed by BG, shall be provided for expediting the exit process. 9. The reasoning of the Tribunal is that debonding of 100% EOU Unit requires fulfilment of procedural formalities before the final order is issued by the Development Commissioner. The CESTAT, therefore, proceeded on the assumption that since no objection certificate was issued and debonding order was made later, the revenue had in fact verified as to whether the exports took place. The sequitur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discretion was to be exercised judiciously, but it was qualified with the proviso that the amendment could be allowed only if it was based on the documentary evidence in existence at the time the goods were exported. The Commissioner in the remand case has rightly observed that the present case in fact relates to the request for conversion of shipping bills from one export promotion scheme into another and was not merely of an amendment in the shipping bill. The request was made for conversion from one scheme to another after the lapse of long period of more than one year. It was a case of request for conversion and not of amendment inasmuch by converting from one scheme to another, it was not only addition of word cum duty drawback, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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