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2009 (12) TMI 560 - AT - CustomsDrawback – Conversion of free shipping bills to drawback shipping bills – Soya bean meal exported and drawback cannot claimed due to ignorance of its entitlement - entitlement to 1% All Industry Rate drawback requested for conversion of the free shipping bills into drawback shipping bills - Commissioner rejected the request for the reason that the asessees had failed to comply with the provisions of Rule 12(1)(a) of the Drawback Rules, 1995 not for reasons beyond his control - appellants' case is covered by the said Rule 12(1)(a) of the Drawback Rules - Commissioner erred in holding that its failure to file a drawback shipping bill owing to ignorance of its entitlement is not a reason beyond the control of the exporter
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