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2015 (4) TMI 67 - MADRAS HIGH COURTConversion of free shipping bill into draw back shipping bills - Whether in the facts and circumstances of the case, the Tribunal was legally justified to allow the appeal filed by the 1st respondent ignoring the fact that they have failed to comply the provisions of Rule 12(1)(a) of Drawback Rules, 1995 - Held that:- Department's contention is that the specific direction given by the Tribunal for conversion of free shipping bill into Drawback shipping bill is not in consonance with the above-said Circular and Rule 12 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. To that extent, the plea of the Department appears to be justified. - When a specific direction is issued by the Department of Revenue, Drawback Section as to how free shipping bills should be treated for the purpose of drawback, it is incumbent that the said procedure should be followed - order of the Tribunal remanding the matter to the Commissioner directing conversion of free shipping bill into drawback shipping bill without giving the Commissioner the power to examine the issue would not be justified. However, since the Tribunal remanded the matter to the Commissioner, on remand, the jurisdictional Commissioner is empowered to consider the claim for drawback in accordance with Circular No.4 of 2004 dated 16.1.2004. - Decided in favour of assessee.
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