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2013 (12) TMI 1193 - CESTAT CHENNAIRejection of request of the exporters for conversion of Free Shipping Bills into DEPB Shipping Bills - Held that:- jurisdictional Commissioner has rejected the request of the appellants for conversion of free shipping bills to DEPB shipping bills stating that DGFT Public Notice dated 21-8-1998 was not in existence at the time of export of goods. It is rather obvious that the public notice dated 21-8-1998 was not in existence earlier and hence the public notice specifically states that it retrospectively covers shipments earlier made from 1-4-1997 to 14-4-1998. This public notice has been issued by the DGFT in the public interest consciously allowing DEPB benefit to the exporters retrospectively. If conversion is not allowed on the hyper-technical ground that public notice was not in existence at the time of shipment, the very purpose of the public notice issued conveying Government’s decision for grant of a retrospective benefit would be defeated as in no case of any exporter, conditions sought to be satisfied by the jurisdictional Commissioner could be fulfilled. That would be detrimental to the public interest which has been specifically invoked while issuing the relevant public notice dated 21-8-1998 - Decided in favour of assessee.
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