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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Conversion of shipping bills restricted; post export scheme switches allowed only where denial occurred and strict conditions are satisfied.</h1> Conversion of free shipping bills into Advance Licence/DEPB/DFRC shipping bills is not permitted because exporters under the self assessment/on line system must decide incentives at filing; conversion of free shipping bills into drawback shipping bills need not be allowed generally, but the Commissioner may, under the proviso to Rule 12(1)(a), consider individual requests for All Industry Rate drawback on merits; conversion between export promotion schemes may be permitted only where claimed benefit was denied and specified documentary, timing and non fraud conditions are met.

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