Conversion of Free Shipping Bills to Drawback Denied; Rejection Challenged Due to ARE-1 Verification and 3-Year Filing Rule.

Rejection of request for conversion of free shipping bills to drawback shipping bills - one of the reason for rejection is that the documents at the time of exports are not available - The ARE-1 document would show that the goods have been removed from the factory for export after it has been examined / verified by the Superintendent of Central Excise - the rejection of request on the ground that appellants did not furnish documents is factually and legally untenable. - a period of three years would be a reasonable time for filing an application under section 149. - AT .....

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