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TMI Blog2019 (3) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... rawback Scheme. As per the Notification No. 31/2013 dated 01.08.2013, the appellant was required to import the inputs actually used in the manufacture of export products should be imported under authorization and inputs actually imported must be used in export of goods. Due to that reason, during the period 13.11.2013 to 20.11.2015, the appellant exported their goods under Duty Drawback Scheme, as there was a bar in terms of the Notification No. 31/2013 dated 01.08.2013. The said Notification has been declared ultra virus by the Hon'ble Punjab and Haryana in the case of M/s Pushpanjali Floriculture Pvt. Ltd. Vs. UOI 2016 (340) ELT 32 (P & H). Consequent to the decision of the Hon'ble Punjab and Haryana High Court, the appellant moved an app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o mistake apparent on record and the appellant has deliberately filed shipping bills under Duty Drawback Scheme. Therefore, their shipping bills cannot be rectified in terms of Section 149 of Customs Act, 1962. The Ld. AR relied upon the decision of Anil Sharma vs. UOI - 2017 (350) ELT 332 (Guj.) and Suzlon Energy Ltd. 2013 (293) ELT 3 (Mad.). 5. Heard the parties and considered the submissions. 6. On the basis of records placed before me and arguments advanced by both sides, I find that in this case, the sole question arises before me whether the conversion of drawback shipping bills can be allowed to DFIA Scheme or not? 7. Admittedly, at the time of export, the appellant were debarred to file their shipping bills under DFIA Scheme in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicable to the facts of this case. Also, the Ld. AR relied on the decision of the Hon'ble Madras High Court in the case of Commissioner of Customs, Chennai vs. Suzlon Energy Ltd. 2013 (293) ELT 3 (Mad.) to say that the conversion of shipping bills from one Scheme to another Scheme it can be allowed only when the conditions are more stringent at the time of export and conversion sought by the assessee are not stringent. I find that in this case, the conditions for export under DFIA Scheme as well as Duty Drawback Scheme are same, therefore, the appellant has satisfied the decision of the Hon'ble Madras High Court in the case of Suzlon Energy Ltd. (supra) and same view has been taken by this Tribunal in the case of Parle Products Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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