9911796707
TMI Blog2024 (8) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... without any claim of draw back. Later the appellant realized that they are eligible for 1% draw back as per Notification No. 68/2011 dated 22.09.2011. The appellant filed application on 02.05.2012 for conversion of the shipping bills from free shipping bill to draw back shipping bill. Later, they also filed Letters dated 11.06.2012, 23.07.2012 and 06.08.2012 and on various dates requesting for conversion of the shipping bill and for grant of the draw back. The Original Authority held that there is no sufficient ground put forward by the appellant for not claiming the draw back at the time of export. The request to grant draw back was rejected. Hence this appeal. 2.1 The Ld. Counsel Shri N. Viswanathan appeared and argued for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be eligible for draw back, since the Notification mentioned only 'Cereals'. This was the reason for which the appellant had not filed a drawback shipping bill. Later, Notification No. 92/2012 mentioned the list of Cereals including rice. The appellant filed the request for conversion of the shipping bill to drawback shipping to claim the draw back on the rice exported by the appellant. It is prayed that the appeal may be allowed. 3. The Ld. Authorised Representative Shri Harendra Singh Pal appeared for the Department. The findings in the impugned order were reiterated. 4. Heard both sides. 5. The issue to be considered is whether the rejection of drawback claim holding that the appellant has not established that they had not filed drawba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porter had not filed the draw back shipping bill for reasons beyond his control. The Commissioner has taken the view that the appellant has not adduced evidence to show that there were reasons beyond his control. We find the said conclusion to be not justifiable and erroneous. 8. 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. We are convinced 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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