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2009 (4) TMI 305 - CESTAT, AHMEDABADApplication seeking fixation of brand rate of drawback – limitation - delay in setting up of refinery and also confusion regarding law have resulted in a situation where appellants filed shipping bills without a claim for draw back and subsequently applied for conversion the shipping bills as well as brand rates - While application for conversion of shipping bills is pending, request for brand rates has been rejected and Commissioner has refused to condone the delay. - we find considerable force in the arguments advanced by the Ld. Advocate for the appellants that under the circumstances the delay should have been condoned. We also notice that there is no discussion about the Tribunal order allowing conversion of shipping bills in the impugned order. - Since the Commissioner has not taken into account the decision of this Tribunal directing the Commissioner of Customs to consider conversion of shipping bills and also finding that order of the Commissioner was premature and actually he should have awaited the final decision on the application for conversion of shipping bills and also taking note of the fact that in the event of Commissioner of Customs Jamnagar allowing the conversion, the conversion would become infructuous because of the Commissioner’s impugned order, we remand the matter to Commissioner
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