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    <title>2004 (2) TMI 420 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=110896</link>
    <description>The Tribunal dismissed the appeal challenging the order declining the conversion of duty free shipping bills into drawback shipping bills. The appellants lacked standing as they did not submit the bills initially, which were signed by importers, not them. The Tribunal emphasized that conversion rights belong to the bill submitter, not the appellants, rejecting their claim despite timely submission and payment receipt. The decision affirmed the denial of conversion based on the appellants&#039; lack of standing, distinguishing a precedent case where conversion was sought by the bill filer with government approval.</description>
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    <pubDate>Mon, 09 Feb 2004 00:00:00 +0530</pubDate>
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      <title>2004 (2) TMI 420 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=110896</link>
      <description>The Tribunal dismissed the appeal challenging the order declining the conversion of duty free shipping bills into drawback shipping bills. The appellants lacked standing as they did not submit the bills initially, which were signed by importers, not them. The Tribunal emphasized that conversion rights belong to the bill submitter, not the appellants, rejecting their claim despite timely submission and payment receipt. The decision affirmed the denial of conversion based on the appellants&#039; lack of standing, distinguishing a precedent case where conversion was sought by the bill filer with government approval.</description>
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      <pubDate>Mon, 09 Feb 2004 00:00:00 +0530</pubDate>
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