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2018 (6) TMI 597 - AT - CustomsConversion of free shipping bills into drawback shipping bills - rejection on the ground that the assessee has not given the details on the shipping bills as regards the description, quantity and such other particulars as are required for claiming the drawback - appellant case is that the required details are already available in the said shipping bill. If that be so, the appellant request for conversion should not have been denied in view of the settled law - Held that:- matter remanded to the adjudicating authority for examination of the appellant claim for availability of all the requisite details in the shipping bills itself and to redecide the issue based upon the verification of the said fact - appeal allowed by way of remand.
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