Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The CESTAT set aside the Commissioner's order rejecting the conversion of 1767 shipping bills from the drawback scheme to the DFIA scheme on the ground of time limitation. It held that Section 149 of the Customs Act does not prescribe any specific time limit for conversion requests, and the three-year limitation under Article 137 or Section 29(2) is inapplicable to such proceedings before a quasi-judicial authority. The Tribunal emphasized that conversion based on documentary evidence post-export is permissible without imposing a time bar. Consequently, the conversion requests were held valid, and the bills were allowed to be converted subject to the appellant reversing the duty drawback with applicable interest within three months. The appeal was allowed, rendering the rejection order legally unsustainable.
TaxTMI 
TaxTMI 
