2007 (5) TMI 65

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..... [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the above appeal against rejection of the appellants' claim for conversion of DEEC shipping bills to drawback shipping bills. 2. The prayer has been rejected on the ground that the benefit under DEEC scheme is based upon value/quantity whereas the benefit under drawback scheme is based on weight, and further that .....

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..... genuine. The reliance placed by the Commissioner on Board's Circular No. 4/2004-Cus., dated 16- 1-2004 to hold that conversion is not permissible is misplaced for the reason that the circular, although clarifying that there is no need for allowing conversion, further states that in terms of proviso to Rule 12(1)(a) of the Customs Central Excise Duties Drawback Rules, 1995, the Commissioner may e .....

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