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2011 (6) TMI 624 - AT - CustomsConversion of shipping bills to DEPB-cum-drawback shipping bills - Classification -classification was decided in favour of the appellant - application was rejected as time-barred - Commissioner rejected the request for conversion of DEPB shipping bills to DEPB-cum-drawback on the ground that As per Rule 6(1)(a) and Rule 7(1)(a) of Customs and Central Excise Duties Drawback Rules, 1995, the application for brand rate shall be filed within sixty days from the date relevant for applicability of amount or rate of drawback in terms of sub-rule (3) of Rule 5 of the said rules. No such application was filed - Held that:- denial of the benefit is not legal because there is no time limit prescribed in Rule 12(1)(a) to set right such wrong. Therefore, we hold that the impugned order is not maintainable and it is therefore set aside. conversion of shipping bills to DEPB-cum-drawback shipping bills should be allowed the appellant granted drawback as is eligible to it
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