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2016 (1) TMI 1052 - HC - CustomsConversion of Shipping Bill under DEEC Scheme to Drawback Scheme to avail export benefit - The CESTAT in the impugned order mentions that the Commissioner denied the conversion as CBEC Circular No. 4 of 2004 dated 16.01.2004 permitted such conversion only when benefit under Duty Exemption Entitlement Certificate Scheme (DEEC Scheme) is denied by DGFT/ Ministry of Commerce or Customs Authorities. Held that:- May be, the Appellant had two advance licenses which must be putting normally under an obligation to use raw material to be imported duty free on its basis towards the manufacture of finished product to be exported. If the raw material is not imported, there is probably no loss to the appellant. No arguments to show any such deprivation or injury are advanced. Question of drawback will also arise, if there is actual import of material & then an export of finished product manufactured using that material. Other two ARE1 in respect of Export 3 & 4 are not produced. If the drawback in all three ARE1 was restricted to the excise portion of finished product only, then said proportionate drawback or rebate could have been received back in cash on same lines as per rebate cheque for ₹ 2,32,848/dated 27.8.2002. It may not have been necessary to seek any advance license against it. No rebate is perhaps possible for imported raw material used to manufacture exported finished products. All these facts could have been verified from the terms of the documents had the appellant produced the advance licenses on record. We feel that here when the facts are not clear, this aspect can not be gone into. The Appellant ought to have raised a specific question of law on such facts. No question of law regarding the permissibility of conversion of advance licenses into a drawback facility in present facts has been specifically raised. - Appellants have failed to raise any substantial question of law in this Appeal. - Appeal dimissed - Decided against the assessee.
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