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2016 (4) TMI 229

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..... used in the manufacture of chemicals exported - Appellant submitted that Board's Circular No.36/2010-Cus., dt. 23.9.2010 prescribes a time limit of three months from the date of the Let Export Order for filing the request for conversion of shipping bill but there is no such limitation provided as per Section 149 of the Customs Act - Held that:- the appellant being manufacturer-exporter is entitled .....

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..... lied for conversion of free shipping bills into draw back shipping bills. The request was rejected by the Commissioner vide OIO dt. 7.1.2015. Aggrieved by the order, the appellant is in appeal before this Tribunal. 2. Ld. Advocate Shri Hari Radhakrishnan appearing on behalf of the appellant submits that the goods were examined by the Central Excise officers who affixed customs seal and also cer .....

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..... as all these documents were with the customs at the time when the goods were exported. He filed copies of ARE-1s and also copy of invoice of exported goods. He relied on the decision of Tribunal in the case of Midex Global Pvt. Ltd. Vs CCE Pune - 2010 (261) ELT 1041 (Tri.-Mumbai) and also Final Order No.40436/2016 dt. 08.03.2016 of this Bench of the Tribunal which allowed conversion of free shippi .....

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..... l. 4. Heard both sides and examined the records. I find that the appellant being manufacturer-exporter is entitled to avail draw back and the entire export documents are available on record for verification. In the absence of time bar provision in law, it is open to the authorities to examine the merit of the case since there is no material on record to suggest that the issue is not considerabl .....

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