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2007 (12) TMI 81 - CESTAT, MUMBAIConversion of DEEC Shipping Bills into Drawback Shipping Bills rejected by the Commissioner - clause 3(d) of Circular 74/97 not fulfilled - Advance Licence remained unutilized as no imports were made under that - therefore, the conversion of shipping bills from the Advance Licence scheme to Drawback Scheme will not result in availment of double benefit for the same export, is not by itself sufficient to hold that the conversion is to be granted.
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