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TMI Blog2018 (2) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... r is very much entitled to seek conversion of ‘zero duty EPCG shipping bills’ to ‘zero duty EPCG scheme cum drawback scheme shipping bills’. The reason for grounds for rejection of the request by the adjudicating authority also does not pass muster since the said authority has only found fault with the appellant that ‘lack of coordination and ignorance of provisions cannot be considered as reasons beyond control of exporter’. Appeal allowed - decided in favor of appellant. - C/52/2011 - 43185/2017 - Dated:- 18-12-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M.S. Nagaraja, Advocate - for the Appellant Shri B. Balamurugan, AC (AR) - for the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion on the shipping bills was only a clerical mistake of the CHA and hence beyond the control the exporter. The submissions made by the counsel are summarized as under:- (a) The Hon Supreme Court in the case of Cargil India Pvt. Ltd Vs. CC, Visakhapatnam - 2015 (325) ELT 801 (SC) relaying on the CBEC Circular NO 4/2004 Cus. dated 16.1.2004 has held that for claiming All Industry Rate of Drawback there was no need for conversion of the Shipping Bills. (b) Therefore, the request in this case for the benefit of All Industry Rate of Drawback for the export of 100% Cotton Yarn as per the EPCG Shipping Bills supported by the fact that the export goods were factory stuffed under supervision and sealing by the Officers of the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ro duty EPCG shipping bills to zero duty EPCG scheme cum drawback scheme shipping bills . This ratio has been followed in a slew of decisions, some of which have been cited supra by the ld. counsel supra 6. The reason for grounds for rejection of the request by the adjudicating authority also does not pass muster since the said authority has only found fault with the appellant that lack of coordination and ignorance of provisions cannot be considered as reasons beyond control of exporter . However, following the ratio of the case laws cited supra, we find that the impugned order is not sustainable for which reason, the same is set aside. Accordingly, the appeal is allowed with consequential relief, if any, as per law. (Dictated an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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