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2017 (4) TMI 1043 - AT - Customs100% EOU - conversion of shipping bills - rejection of shipping bills filed prior to the issuance of ‘No Dues Certificate’ - denial on the ground that ‘No Dues Certificate’ was not issued by the Revenue - whether the balance shipping bills filed prior to the issuance of ‘No Dues Certificate’ can be converted into draw back shipping bills or not? - Held that: - the appellant having completed formality for exiting out of 100% EOU status on 26.9.2007 itself, was entitled to the benefit of DTA unit, irrespective of non-issuance of the ‘No Dues Certificate’. The issuance of said certificate is only an extension of the event of the appellant having became a non-100% EOU. As soon as they have discharged their discharged certificate from EOU scheme, they became entitled to the benefit of DTA unit for claim of draw back irrespective of time taken by the Revenue for issuance of the certificate. The adjudicating authority has already extended benefit of conversion of free shipping bills into draw back shipping bills for the period subsequent to issuance of ‘No Dues Certificate’ and there is no dispute about the appellants right to do so, we hold that he would be entitled to such benefit for the previous period also - the Commissioner to examine the appellants claim vis-à-vis various shipping bills from the date of discharging their full duty liability from which date the appellants would be considered as a DTA unit - appeal allowed by way of remand.
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