2017 (5) TMI 595

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..... ted by free shipping bills without conversion of duty drawback shipping bills as per Rule 12(1)(a) of the Customs Central Excise Drawback Rules - the adjudicating authority has not recorded any findings as to whether the shipping bills conversion can be allowed as per the Board Circular dated 23 09.2010 (Clause 4) - the issue needs reconsideration by the adjudicating authority with reference to th .....

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..... g Bill No. Date Quantity MT 1. 3812748 04.02.2013 1000 2. 3812764 04.02.2013 1350 3. 3811799 04.02.2013 500 It transpires, as stated by the Ld Counse .....

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..... ing bills without conversion in to drawback shipping bills and need to be allowed subject provisions Rule 12 of the Customs Central Excise Drawback Rules. He would relied upon the Apex Court judgment in the case of Cargill India Pvt. Ltd., [2015 (325) ELT 801 (SC)] for the proposition that drawback free shipping bills conversion to drawback shipping bills only for All Industry Rates of duty drawba .....

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..... ills conversion can be allowed as per the Board Circular dated 23 09.2010 (Clause 4). In my view of Board Circular dated 23.09.2010 is very clear and it is does not lay down any limit for all industry rates duty drawback on goods exported by free shipping bills without conversion of duty drawback shipping bills as per Rule 12(1)(a) of the Customs Central Excise Drawback Rules. In absence any findi .....

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