TMI Blog2014 (1) TMI 1674X X X X Extracts X X X X X X X X Extracts X X X X ..... the EDI system. The Commissioner has observed that the appellant could have done the manual amendments for claiming the benefit of DEPB higher rate. However, it is not understood as to when the appellant has clearly intimated the Revenue about their intention to avail DEPB benefit and the fact of non-acceptance by EDI system, why the Revenue did not guide the appellant to do the changes by a manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shipping Bills for export of combed hosiery yarn on cone on a total f.o.b. value of ₹ 19.61 crores approximately. The said shipping bills were filed under Duty Drawback scheme. 2. However, before filing such shipping bills under duty drawback scheme, the appellant had addressed a letter, dated 25-11-2008 to the Revenue officer indicating that the DEPB rate on the yarn stands raised from 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the impugned order, we find that there is not much dispute on facts. Admittedly, before undertaking the exports, the appellant had intimated the Revenue the reasons for filing the shipping bills under duty drawback Scheme and reserving their right to claim for conversion at the relevant subsequent period. The Commissioner has observed in the said order that the appellant s request falls under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present appeal is to whether such conversion request made by the appellant is justified or not. 5. It is seen that prior to the export itself, the appellant had intimated the Revenue about their interest in export under DEPB scheme and non-acceptance of the request of higher rate by the EDI system. The Commissioner has observed that the appellant could have done the manual amendments for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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