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2012 (10) TMI 310 - CESTAT, CHENNAIConversion of shipping bill - appellants applied for conversion of free shipping bill to a drawback shipping bill which has been rejected by the jurisdictional Commissioner – Held that:- Goods were taken straight away from the dealer for export and they were not at all manufactured and hence there was no question of claiming of excise duty rebate under ARE-1 procedure when goods were produced abroad - It is also apparent that even if such a conversion is allowed, it would be a futile exercise as no drawback can be sanctioned unless the identity of the imported and export goods can be established - conversion not allowed - Accordingly, the appeal is dismissed
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