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    <title>2009 (4) TMI 305 - CESTAT,  AHMEDABAD</title>
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    <description>A drawback claim dependent on conversion of shipping bills could not be finally rejected while the conversion request remained pending. The refusal to condone delay and the rejection of the application for fixation of brand rate drawback were premature because the competent authority had not yet decided the conversion issue. The tribunal therefore set aside the impugned order and directed fresh consideration of the brand rate claim after the conversion request is decided by the competent authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=75280</link>
      <description>A drawback claim dependent on conversion of shipping bills could not be finally rejected while the conversion request remained pending. The refusal to condone delay and the rejection of the application for fixation of brand rate drawback were premature because the competent authority had not yet decided the conversion issue. The tribunal therefore set aside the impugned order and directed fresh consideration of the brand rate claim after the conversion request is decided by the competent authority.</description>
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