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2013 (1) TMI 283 - AT - CustomsExport against advance licenses - Shipping bills which were filed in connection with the exports were "drawback shipping bills" instead of "DEEC shipping bills" - Notification No.204/92-Cus. dated 19.5.1992 - Held that:- Though the shipping bills were filed as drawback shipping bills, the assessee did not press any claim of drawback and no drawback was sanctioned either. Only their claim under DEEC scheme was pursued. Accordingly, the assessee exported their final products and realized proceeds in foreign exchange. They could not produce proof of this in the form of EODCs because the customs authorities did not make the necessary entries in the DEEC book citing technical reasons. It is not the case of the department that the assessee was fraudulently claiming DEEC benefit exchange.Therefore to re-quantify the demand of duty licence wise proportionate to shortfall of exports remand back to Commissioner.
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