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TMI Blog2024 (12) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... d that claim for drawback or, for that matter, option exercised for separate drawback rate until after eligibility was attained upon conversion. These could have been converted from the existing bills for exports under the export oriented unit (EOU) to scheme of the Foreign Trade Policy (FTP) or to that under claim for drawback only after the unit had been delicensed as export oriented unit (EOU) ; Consequently, the export would have to be deemed to have taken place only on the date of conversion; amendment of shipping bill/conversion of shipping bill under section 149 of Customs Act, 1962 would be an exercise in futility absent deeming the date of conversion as date of export under section 51 of Customs Act, 1962. The inappropriate interpr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d unit (EOU) operating under that scheme of the Foreign Trade Policy (FTP) and, with intention of transferring to the Export Promotion Capital Goods (EPCG) scheme therein, had applied to the jurisdictional Development Commissioner on 17th December 2020 for exiting therefrom. It was submitted that, in accordance with the provisions of the scheme, consumption of goods imported or procured domestically for manufacture, as well as the manufactured goods lying in stock, were frozen for determination of duty liability on such goods and, though continuing to manufacture and export even as the debonding process was underway, the duty liability likely to crystallize on such raw materials and inputs upon exit would have to be neutralized either throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Duties and Service Tax Drawback Rules, 2017, and held to barred by limitation is cause of this appeal. 4. Learned Consultant further contended that they could not have applied for either rate of drawback in the schedule or for fixation of brand rate without conversion of the shipping bills by the competent authority which assumes the date of let export order (LEO) for the purpose. 5. We have heard Learned Authorized Representative. 6. The Customs, Central Excise Duties and Service Tax Drawback Rules, 2017 are intended to operationalize section 75 of Customs Act, 1962 for grant of drawback on exports in accordance with the scheme of chapter X of Customs Act, 1962. As a general measure for facilitating exporters, the Central Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng bills for exports under the export oriented unit (EOU) to scheme of the Foreign Trade Policy (FTP) or to that under claim for drawback only after the unit had been delicensed as export oriented unit (EOU) ; Consequently, the export would have to be deemed to have taken place only on the date of conversion; amendment of shipping bill/conversion of shipping bill under section 149 of Customs Act, 1962 would be an exercise in futility absent deeming the date of conversion as date of export under section 51 of Customs Act, 1962. This is not a regular occurrence in administration of drawback and appears to have been overlooked insofar as the Rules are concerned. Owing to the indirect approach to limitation of time in the Rules, it must be infe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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