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2018 (3) TMI 512

me issue has been decided by the Tribunal in the case of M/s. Sri Anjaneya Cottn Mills Ltd. [2018 (2) TMI 1137 - CESTAT CHENNAI], where it was held that the exporter is very much entitled for conversion of zero duty EPCG shipping bills to zero duty EPC scheme cum drawback scheme shipping bills - appeal allowed - decided in favor of appellant. - C/166/2011 - A/43405/2017 - Dated:- 18-12-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri MS. Nagaraja, Advocate - for the Appellant Shri R. Subramanian, AC (AR) - for the Respondent ORDER Per: Bench The brief facts of the case are that the appellant-exporter requested for conversion of EOU Shipping Bills into Drawback Shipping Bills, The Appell .....

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paid on 18.12.2007 were used in the manufacture of export goods under the 5 Shipping Bills; that there appears to be no legal provision to grant drawback through post-export payment of duty on inputs/ raw materials, used in exported goods. Aggrieved, the appellants are before this Tribunal. 2.1 Today when the matter came up for hearing, Ida counsel Shri M.S. Nagaraja appearing for the appellant made oral and written submissions which can be briefly summarized as under:- 2.2 The stock of raw materials, capital goods and finished goods held in stock as on 30.11.2007 were inspected and verified for assessment of their value for payment of duty. The ACCE issued NOC dated 19.12.2007. The Appellants in their Written Submission during hearing bef .....

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al issue, this Tribunal vide Final Order No.43185/2017 dated 18.12.2017 in the case of M/s. Sri Anjaneya Cotton Mills Ltd. Vs. Commissioner of Customs, Chennai held that the exporter is very much entitled for conversion of zero duty EPCG shipping bills to zero duty EPC scheme cum drawback scheme shipping bills. 3. On the other hand, Id. AR Shri R.Subramanian reiterated the findings in the impugned order. He further submitted that at the time of export of goods, the exporter has to state on the Shipping Bill, the description and all details for deciding whether the good are entitled to drawback. Since the appellant failed to mention the DBK declaration on the Shipping Bills, the request for amendment has been rightly rejected. 4. Heard both .....

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