9911796707
TMI Blog2024 (8) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... rol. The Commissioner has taken the view that the appellant has not adduced evidence to show that there were reasons beyond his control. It is found the said conclusion to be not justifiable and erroneous. The Ld. Counsel for the appellant has explained the difference in the Notifications which mentions the Cereals / list of Cereals. This has caused confusion to the appellant by which the draw back claim was not made at the time of export. It is convincing that the appellant has made out sufficient grounds for not filing draw back shipping bills. The Board Circular is binding upon the Department. The Commissioner ought to have exercised the discretion judiciously and not in a mechanic way. The impugned order is set aside - appeal allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llow the draw back, waiving the requirement for conversion of the shipping bill to draw back shipping bill in terms of proviso to Rule 12(1)(a) of the Customs, Central Excise and Service Tax Drawback Rules, 1995. Even though, the said provision was examined by the Commissioner in detail, it was held that the appellant having not produced any evidence that there was things beyond his control for not filing a drawback shipping bill, the claim has been rejected. 2.2 It is submitted that during the relevant period, Notification No. 68/2011 was in existence. The Board Circular which allows waiving the requirement for conversion of the shipping bill to claim the draw back, in case, the party does not file a drawback shipping bill was also in forc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping bills (shipping bills not filed under any export promotion scheme) are subject to nil examination norms. Conversion of free shipping bills into EP scheme shipping bills (advance authorization, DFIA, DEPB, reward schemes, etc.,) should not be allowed. However, the Commissioner may allow All Industry Rate of duty drawback on goods exported under free shipping bill without conversion of such free shipping bill to Drawback Scheme shipping bill, in terms of the proviso to Rule 12(1)(a) of the Customs, Central Excise and Services Tax Drawback Rules, 1995. The proviso to Rule 12(1)(a) of Drawback Rules, 1995 reads as follows Provided that if the Commissioner of Customs is satisfied that the exporter or his authorized agent has, for reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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