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2014 (1) TMI 1674 - CESTAT NEW DELHIConversion from duty drawback to DEPB scheme shipping bills - Held that:- It is seen that prior to the export itself, the appellant had intimated the Revenue about their interest in export under DEPB scheme and non-acceptance of the request of higher rate by the EDI system. The Commissioner has observed that the appellant could have done the manual amendments for claiming the benefit of DEPB higher rate. However, it is not understood as to when the appellant has clearly intimated the Revenue about their intention to avail DEPB benefit and the fact of non-acceptance by EDI system, why the Revenue did not guide the appellant to do the changes by a manual process. The observations of the Commissioner that the exporter on their own had opted for the duty drawback scheme at the rate of 4% incentive, cannot be appreciated inasmuch as the exporter had, prior to the exports intimated the Revenue about filing of shipping bills under protest and to subsequently claim their conversion under DEPB scheme. - appellant’s request for conversion from duty drawback to DEPB scheme shipping bills is proper and fair - Decided in favour of assessee.
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