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Issues: Whether the exporter was entitled to conversion of shipping bills from the DEPB scheme to the DFRC/DEEC scheme on the ground that there existed a dispute within the meaning of the relevant circular.
Analysis: The Circular dated 16-1-2004 permitted conversion from one export promotion scheme to another where the export benefit had been denied due to a dispute. The shipping bills had been provisionally assessed under the DEPB scheme during the period when DEPB rates were suspended, and the later finalisation as free shipping bills proceeded on an incorrect understanding that no dispute existed. The record showed that the exporter had consistently sought alternative export benefit treatment and that the controversy over availability of the scheme was real and not merely formal. The adjudicating authority failed to appreciate the scope of the circular and the factual basis on which the conversion request was made.
Conclusion: The exporter was entitled to conversion of the shipping bills, and the request could not be rejected on the ground that no dispute existed.
Ratio Decidendi: Where export promotion benefits are denied in a genuine dispute, the competent authority may allow conversion of shipping bills from one eligible scheme to another in terms of the governing circular, and such conversion cannot be refused on an incorrect finding that no dispute exists.
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