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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 ..... Madras High Court in the case of Suzlon Energy Ltd. [2013 (3) TMI 506 - MADRAS HIGH COURT], where it was held that To claim benefit under Drawback EPCG scheme and DEEC scheme, the exporter has to file DEEC declaration to the effect what are the raw materials used in the manufacture of the final product. At the time of examination of the goods materials given in the declaration will be verified. The appellant is entitled for conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme subject to reversal of benefit taken under Duty Drawback Scheme is paid by the appellant alongwith interest - Appeal allowed in part. - Appeal No. C/61394/2018 - A/60082/2019 - Dated:- 7-2-2019 - Mr. Ashok Jindal, Member (Judicial) For Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is before me. 3. The Ld. Consultant appearing on behalf of the appellant submits that there are certain schemes for making exports, one of the Scheme is DFIA and another Scheme is Duty Drawback. The appellant was exporting their goods under DFIA Scheme, but there was restricted not to avail Scheme as per the paragraph 4 of the said notification, therefore, the appellant was compelled to export their goods under Duty Drawback Scheme. As paragraph 4 of the said notification has been declared ultra virus by the Hon ble High Court of Punjab and Haryana, therefore, their application for conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme is to be allowed. Moreover, he submits that the condition laid down by the CBE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of the export product should only be imported under the authorisation. Similarly inputs actually imported must be used in the export product. This has to be established in respect of every Advance Authorisation / DFIA. The said paragraph 4 of the notification has been declared ultra virus by the Hon ble Punjab and Haryana in the case of M/s Pushpanjali Floriculture Pvt. Ltd. The effect of the decision of the Hon ble Punjab and Haryana High Court entitles appellant to file their shipping bills under DFIA Scheme which was not entitled to the appellant in terms of the said notification at the time of export. Therefore, the claim for conversion of shipping bills under Duty Drawback Scheme to DFIA Scheme are within time and can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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