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2017 (11) TMI 843 - AT - CustomsConversion of free shipping bills into duty drawback shipping bills - Grant of Duty Drawback - All Industry Rate - Held that: - A bare reading of Rule 12(1)(a) ibid and the Circular dated 16-1-2004 issued by the C.B.E. & C. demonstrate that the conversion is permissible, only when the exporter is able to satisfy the Commissioner of Customs that “for reasons beyond his control”, the drawback was not claimed - In the present case, documents available in the case file divulge that the appellant had applied to the Licensing Authority, Jaipur on 21-7-2006 for grant of Duty Free Replenishment Certificate (DFRC) under Para 4.2 of the Handbook of Procedures 2004-09. The correspondence exchanged between the appellant and the DGFT reveals that the appellant was diligently pursuing its matter for issuance of DFRC. Thus, filing of drawback declaration in respect of the shipping bills was beyond the control of the appellant, since revocation of DEL happened much later. Therefore, in terms of the C.B.E. & C. Circular dated 16-1-2004, the ld. Commissioner of Customs should have considered the case of the appellant and allowed the exemption from observing the provisions contained in Rule 12(1)(a) ibid for the purpose allowing drawback. Matter remitted back to the ld. Commissioner of Customs to examine and consider the request of the appellant on merits in terms of the Circular dated 16-1-2004 - appeal allowed by way of remand.
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