Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Conversion of drawback shipping bills into EPCG-authorised shipping bills could not be ed solely because the consignments were not physically examined under the EPCG protocol at export. The Tribunal held that the applicable circulars permitted conversion between export promotion schemes, and the Revenue did not show non-compliance with those conditions. It further found that the absence of examination resulted from RMS selection, not any fault of the exporter, and that the Commissioner had failed to consider contemporaneous evidence, including third-party exporter endorsement and no-objection. A procedural lapse not attributable to the exporter was not fatal to a bona fide amendment claim, so the rejection was set aside and the appeal allowed.
Conversion of drawback shipping bills into EPCG-authorised shipping bills could not be ed solely because the consignments were not physically examined under the EPCG protocol at export. The Tribunal held that the applicable circulars permitted conversion between export promotion schemes, and the Revenue did not show non-compliance with those conditions. It further found that the absence of examination resulted from RMS selection, not any fault of the exporter, and that the Commissioner had failed to consider contemporaneous evidence, including third-party exporter endorsement and no-objection. A procedural lapse not attributable to the exporter was not fatal to a bona fide amendment claim, so the rejection was set aside and the appeal allowed.
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