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2023 (8) TMI 1248 - CESTAT CHANDIGARHRejection of request for conversion of shipping bills from one scheme to another i.e. from drawback of DEPB Scheme - applicability of time limitation for such conversion or not - HELD THAT:- The authorities below have rejected the request of the appellant for conversion of shipping bill from duty drawback to DEPB by relying upon the Circular No. 04/2004 dated 16.01.2004 which stands substituted by another Circular No. 36/2010 dated 23.09.2010 which allows the conversion of shipping bill from one scheme to another. Further, it is found that in this Circular itself, it is provided that in both drawback scheme and DEPB scheme, the level of examination is the same which shows that the request of the appellant should have been allowed by the authorities below, but both the authorities have rejected the request without considering the Circular No. 36/2010 dated 23.09.2010. The request for conversion was made within six months from the date of export whereas under Circular No. 36/2010 conversion is allowed if the request for the same is filed within three months from the date of let export order. The said condition of prescribed time limit of three months has been set-aside by various courts including the Jurisdictional High Court of Punjab and Haryana in the case of COMMISSIONER, CUSTOMS ICD, GRFL VERSUS MRS. BECTOS FOOD SPECIALITIES LTD. [2023 (3) TMI 78 - PUNJAB AND HARYANA HIGH COURT]. The impugned order is not sustainable in law and the same is set-aside - Appeal allowed.
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