2011 (1) TMI 1310

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..... n record, the appellant filed DEPB shipping bills for export of made-ups. The officer examining the shipping bills intimated the appellant as under :- Item under export is not covered under heading 89/47 (c) of DEPB Schedule. Shipping bills be amended accordingly. 2. In view of the above, the appellants converted the said DEPB shipping bills into free shipping bills, under intimation to th .....

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..... Finalisation of DEPB on Shipping Bills No. 1258946, dated 1-2-2003 and 1259229, dated 3-2-2003. Dear Sir, Kindly refer to our export shipments to USA under the following shipping bills : S. No. Shipping Bill No. Date Our Invoice No. Date FOB USD FOB INR .....

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..... d they have clarified the same vide their letter No. F. No. 01/84/162/988/AM04DESV/ 585, dated 25-5-2004 (copy attached). You are requested to kindly allow the finalization of DEPB @ 13% totalling ₹ 3,19,078.00 at the earliest for both the above mentioned shipping bills. Please let us know if you require anything else from our end. Thanking you For AVH ASSOCIATES Partner En .....

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..... e respondent, we find that the Commissioner, for rejecting the request of the appellant, has observed that the party themselves was not sure about their stand and that is why they send a representation to DGFT. He also observed that the appellant s letter dated 12-2-2003 indicating that the shipment should be treated as under protest was after finalisation of the assessment and was not at the time .....

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..... n was not at the request of the exporter but at the behest of the Revenue. The ratio of law in the case of Smruti Pottery Works v. CC, Kandla reported in 2004 (163) E.L.T. 184 (Tri. - Del.) is fully applicable to the facts of the case. 7. In view of the above, we allow the conversion of the free shipping bills into DEPB shipping bills. However in as much as the appellants DEPB claim has not b .....

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