9911796707
TMI Blog2025 (3) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... value etc. can be got conducted and drawback claim determined under appropriate All Industry Rate schedule. We find no force in the reasons for denying the conversion of the S/Bills into drawback claim of S/Bills. The order is therefore, required to be set aside.'
Conclusion - The appellant is entitled for conversion of their shipping bills from DEEC scheme to drawback scheme.
The adjudicating authority shall within one month of receipt of this order, shall calculate the drawback claim of the appellant and pass an appropriate order for sanctioning of drawback claim in accordance with law - Appeal disposed off by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that drawback serial number 6204 was meant for woven fabric and exports were done under CTH 6104, which were for knitted fabric. 3. The Ld.Counsel submits that the drawback is to be given by the custom authorities and shipping bill is to be treated as drawback claim. Shipping Bill mention CTH 6104 of the Export goods and drawback serial number would be corresponding to CTH 6104, therefore, out of total 34 shipping bills, 1-8 shipping bills were already covered by the order of the Tribunal wherein this Tribunal has already directed conversion of shipping bills into draw back schemes. But the adjudicating authority rejected the claim on the ground that draw back Sl.No.6204 was meant for woven fabric and exports were done under CTH 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GFT did not consider transferability of the licenses so as to make the DEEC transferable. In the circumstances, the appellant was required to apply for conversion of the shipping bills, which was necessitated in the fact and circumstances of the case. But the respondent rejected the same for no reason. 7. The shipping bill number 25 to 30 was not allowed to be converted on the ground that Danier was different which is not the ground of rejection of the drawback claim, but it should have allowed since the appellant has paid the incidence of duty on input material. For technical reasons, the drawback was not given. 8. In respect of export under serial number 31 to 32, endorsement and logging was done, but the appellant could not utilize t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adies long coat 18 DEEF-925 10000 Ladies long coat 19 DEEF-926 4250 Ladies dress 20 DEEF-927 10000 Ladies long coat 21 DEEF-928 4250 Ladies dress 22 DEEF-929 4250 Ladies dress 23 DEEF-409 14-06-95 2125 Ladies dress 24 DEEF-410 4900 Ladies Iong coat 25 DEEF-558 19-05-95 6240 Ladies coat 26 DEEF-559 8600 Gents Polyester 27 DEEF-560 2000 Ladies dress 28 DEEF-561 3000 Ladies blouse 29 DEEF-562 1025 Ladies dress 30 DEEF-563 2250 Polyester coat 31 DEEF-677 22-06-95 5100 Power loom ladies dress 32 DEEF-670 2125 Power loom wind dress 33 DEEP-1128 30-12-94 6100 Power loom wind cheater 34 DEEP-1130 06-12-97 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order. 16. Heard the parties, considered the submissions. 17. The issue whether the appellant is entitled for conversion of shipping bills field under DEEC scheme can be converted into drawback scheme or not? 18. The said issue has been decided by this Tribunal in the appellant's own case reported as 2002 (141) ELT 394 (Tri.-Kolkata) has held as under :- "(f) We find that thesamples have been drawn and due verification of the nature of fabric and the market value etc. can be got conducted and drawback claim determined under appropriate All Industry Rate schedule. We find no force in the reasons for denying the conversion of the S/Bills into drawback claim of S/Bills. The order is therefore, required to be set aside. We order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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