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2011 (2) TMI 612 - AT - CustomsConversion of the Free Shipping Bill to Drawback Shipping Bill - Appellants have submitted that due to inadvertence and oversight they did not submit the Drawback Shipping Bill - However, they have put forth several documentary evidences for justifying their claim of drawback which find have not been considered by the lower authority - While not permitting conversion of the Free Shipping Bill to Drawback Shipping Bill is perfectly justified, the case of the appellants for grant of drawback needs to be considered on the basis of other documents and evidences produced by them for deciding as to whether the drawback can be sanctioned or not - Accordingly, while upholding the impugned order of rejection of the request for conversion of the Free Shipping Bill to Drawback Shipping Bill, the matter is remanded to the original authority for considering the claim of drawback made by the appellants
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