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Global Calcium Pvt. Ltd. Versus Commissioner of Customs, Chennai-IV

2016 (4) TMI 229 - CESTAT CHENNAI

Conversion of free shipping bills into draw back shipping bills - Goods cleared under free shipping bills during the period from 5.4.2013 to 16.7.2013 - Availed rebate of the excise duty paid and they were not aware that they could claim drawback for .....

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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 to avail draw back and the entire export documents are availab .....

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peal No. C/40504/2015 - Final Order No.40575/2016 - Dated:- 1-4-2016 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For the Petitioner : Shri Hari Radhakrishnan Advocate For the Respondent : Shri Veerabadhra Reddy, JC (AR) ORDER The appellant exported variou .....

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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 appe .....

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vailed rebate of the excise duty paid and they were not aware that they could claim drawback for the duty paid on the imported goods used in the manufacture of chemicals exported. He further submits that Board's Circular No.36/2010-Cus., dt. 23.9 .....

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r submits that finding of the Commissioner that no documents were submitted to prove that the omission to claim drawback was beyond their control is not correct as all these documents were with the customs at the time when the goods were exported. He .....

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Bench of the Tribunal which allowed conversion of free shipping bill into draw back shipping bill subject to verification of export documents. 3. Ld. A.R Shri Veerabadhra Reddy, JC (AR) appearing on behalf of Revenue submits that the time limit provi .....

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1 is of no consequence. Accordingly, both under the provisions of Circular No.36/2010-Cus. dt. 23.9.2010 and Section 149 of the Customs Act, the Commissioner was right in rejecting the request of the appellant for conversion of free shipping bill sch .....

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