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2019 (3) TMI 254 - CESTAT CHANDIGARHConversion of shipping bills under Drawback Scheme into under Duty Free Import Authorisation (DFIA) Scheme - CBEC Circular 36/2010-Cus dated 23.09.2010 - Held that:- Admittedly, at the time of export, the appellant were debarred to file their shipping bills under DFIA Scheme in terms of Paragraph 4 of the Notification No. 31/2013 dated 01.08.2013 - Admittedly, there is no mistake apparent on record, but, the same shall not take away from the right of the appellant. In this case, the conditions for export under DFIA Scheme as well as Duty Drawback Scheme are same, therefore, the appellant has satisfied the decision of the Hon’ble Madras High Court in the case of Suzlon Energy Ltd. [2013 (3) TMI 506 - MADRAS HIGH COURT], where it was held that To claim benefit under Drawback EPCG scheme and DEEC scheme, the exporter has to file DEEC declaration to the effect what are the raw materials used in the manufacture of the final product. At the time of examination of the goods materials given in the declaration will be verified. The appellant is entitled for conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme subject to reversal of benefit taken under Duty Drawback Scheme is paid by the appellant alongwith interest - Appeal allowed in part.
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