TMI Blog2017 (4) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... ly an extension of the event of the appellant having became a non-100% EOU. As soon as they have discharged their discharged certificate from EOU scheme, they became entitled to the benefit of DTA unit for claim of draw back irrespective of time taken by the Revenue for issuance of the certificate. The adjudicating authority has already extended benefit of conversion of free shipping bills into draw back shipping bills for the period subsequent to issuance of ‘No Dues Certificate’ and there is no dispute about the appellants right to do so, we hold that he would be entitled to such benefit for the previous period also - the Commissioner to examine the appellants claim vis-à-vis various shipping bills from the date of discharging their fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l de-bonding order was issued by the Development Commissioner, the appellant had effected 70 exports under 70 free shipping bills. As per the appellant, they were made to file the free shipping bills in respect of exports made after 26.9.2007, even though they had fully paid the requisite duty, as the final de-bonding order was yet to be passed. 4. Thereafter, the appellant vide their letter dated 12.8.2008 applied to the Revenue for conversion of 70 free shipping bills into draw back shipping bills in respect of export of cotton yarn made during the intervening period from 26.9.2007 to 9.1.2008. The adjudicating authority vide his impugned order addressed the issue of conversion of free shipping bills to draw back shipping bills and con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te till the date of debonding i.e. 9.1.2008, but denied such conversion in respect of shipping bills filed prior to 31.12.2007. 6. The question which arises is as to what is the sanctity of the No Dues Certificate which is required to be issued by the Department. The appellant completed all the formalities and discharged their duty obligation on 26.9.2007 and applied to the Revenue for issuance of No Dues Certificate . The said certificate could have been issued by the Revenue within a period of one week, two weeks or so, in which case the benefit would have been granted to the appellant even earlier. There is no answer as to why issuance of said certificate took more than two months. The issuance of certificate is not in the hands o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of their obligation to pay the duty amount. Tribunal in the case of Hindustan Zinc Ltd. vs. CCE, Jamshedpur [1999 (109) ELT 232 (Tri)] has observed that acknowledgment of declaration by the assessee on a later date would relate back to the date of filing of application / declaration. To the similar effect is Tribunal s decision in the case of Sahaj Cerchem (P) Ltd. vs. CCE, Kanpur [ 1996 (87) ELT 656 (Tri)] laying down that endorsement in the change of companies name would always be effective from the date of application. As such, we are of the view that No Dues Certificate issued by the authorities would always relate back to the date of application or to the date of final payment of duty and the delay in issuing such certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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