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2014 (12) TMI 573 - HC - 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 - High Court following decision of [2014 (2) TMI 446 - ANDHRA PRADESH HIGH COURT] allowed appeal of Revenue against the decision of Tribunal in [2009 (12) TMI 560 - CESTAT, BANGALORE] wherein Tribunal held that 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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