DEPB to duty drawback conversion denied where the enabling circular came into force after the shipping bills were filed.

Shipping bills filed under the DEPB scheme during October 2000 to March 2001 could not be converted into the duty drawback scheme because the enabling circular permitting such conversion came into force only on 28.01.2003. An internal communication dated 20.10.2001 was held to have no legal sanctity for authorising the conversion. As the requested facility was not available during the relevant period, the rejection of the conversion request was found proper.

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Issues: Whether the appellant was entitled to conversion of shipping bills filed under the DEPB scheme into the duty drawback scheme for a period prior to the issuance of the relevant circular.

Analysis: The shipping bills were filed during October 2000 to March 2001, whereas the provision permitting conversion from DEPB to duty drawback came into force only on 28.01.2003 through CBEC Circular No. 6/2003-Cus. The internal communication dated 20.10.2001 was held to have no legal sanctity for permitting such conversion. Since the claimed conversion was not available during the relevant period, no infirmity was found in the rejection of the request.

Conclusion: The appellant was not entitled to conversion of the shipping bills, and the rejection of the request was upheld.

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