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2016 (4) TMI 229 - AT - CustomsConversion of free shipping bills into draw back shipping bills - Goods cleared under free shipping bills during the period from 5.4.2013 to 16.7.2013 - Availed rebate of the excise duty paid and they were not aware that they could claim drawback for the duty paid on the imported goods used in the manufacture of chemicals exported - Appellant submitted that Board's Circular No.36/2010-Cus., dt. 23.9.2010 prescribes a time limit of three months from the date of the Let Export Order for filing the request for conversion of shipping bill but there is no such limitation provided as per Section 149 of the Customs Act - Held that:- the appellant being manufacturer-exporter is entitled to avail draw back and the entire export documents are available on record for verification. In the absence of time bar provision in law, it is open to the authorities to examine the merit of the case since there is no material on record to suggest that the issue is not considerable. - Appeal remanded back
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