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TMI Blog2021 (7) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 41 that if EGM/shipping bill filed is incorrect or incomplete, a request can be made for amendment of the same. Such request can be allowed on satisfaction by the proper office that the request made is genuine. The appellant has requested for amendment to include MEIS benefit. The department does not have a case that the appellant is not eligible for MEIS benefit claimed by them. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing bill. On behalf of the appellant, the learned Authorised Representative Shri S. Balakumar appeared and argued the matter. He submitted that the appellant had filed draw-back shipping bills and, thereafter, requested for amendment for including MEIS benefit. He referred to para 3.14 of DGFT Public Notice No.9/2015-20, dated 16.05.2016. It is submitted by him that the respondent has to declare t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that the Commissioner (Appeals) has correctly discussed in detail with regard to the amendment claimed by the appellant. It is not the case of the department that the appellant is not eligible for MEIS benefit. Further, sub-section(3) of section 41 allows amendment of shipping bills. He relied upon the decision in the case of M/s. Ambadi Enterprises Ltd., vide Final Order No.40701/2017, da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot have a case that the appellant is not eligible for MEIS benefit claimed by them. The appeal has been filed by department stating flimsy grounds that the department would not be able to retrieve the shipping bill so as to check and verify the amendment made etc. When the law provides for amendment of shipping bill, the department cannot raise such contentions to deny the legal right of an export ..... X X X X Extracts X X X X X X X X Extracts X X X X
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