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TMI Blog2017 (5) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... against the Order-in-Original No. 22/2013-Cus-Tech dated 16.01.2014. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue that needs consideration by the Bench is whether the appellant is eligible for drawback (All Industry Rates) on the goods exported by him by under shipping bill numbers Sl. No. Drawback Shipping Bill No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Ld. Counsel brings to my notice paragraph 4 of said Board Circular wherein it is mentioned that (All Industry Rates) duty drawback under the free shipping bills without conversion in to drawback shipping bills and need to be allowed subject provisions Rule 12 of the Customs Central Excise Drawback Rules. He would relied upon the Apex Court judgment in the case of Cargill India Pvt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wise. 6. On careful consideration of submissions made by both sides, I find that the adjudicating authority has not recorded any findings as to whether the shipping bills conversion can be allowed as per the Board Circular dated 23 09.2010 (Clause 4). In my view of Board Circular dated 23.09.2010 is very clear and it is does not lay down any limit for all industry rates duty drawback ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ratio of the judgment of the Supreme Court in the case of Cargill India Pvt. Ltd. (supra); after following principles of natural justice.
8. The adjudicating authority is directed to dispose of matter within three months from the date of production of copy of this order.
9. Appeal is disposed of by way of remand.
(Order dictated and pronounced in open court) X X X X Extracts X X X X X X X X Extracts X X X X
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