TaxTMI 
TaxTMI 
is there any case law regarding the conversion of shipping bill from Advance authorization to Draw back after the shipment is completed..
can we apply for section 149 for amendment??
CONVERSION OF SIPPING BILL FROM A.A to DBK
05 Aug 2016 
6 Replies 
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Conversion of shipping bill from advance authorization to duty drawback supported by CBEC circular; consider amendment under section 149.
Conversion of shipping bill from Advance Authorization to Duty Drawback after shipment is supported by a CBEC circular, and the querist may seek amendment under section 149; however, departmental practice may resist conversion, so exporters should pursue the conversion while preparing to meet administrative objections and delays. (AI Summary)
Conversion of shipping bill from Advance Authorization to Duty Drawback after shipment is supported by a CBEC circular, and the querist may seek amendment under section 149; however, departmental practice may resist conversion, so exporters should pursue the conversion while preparing to meet administrative objections and delays. (AI Summary)