https://www.taxtmi.com/caselaws?id=117480 A circular permitting conversion of shipping bills from one export promotion scheme to another applies where export benefit is denied because of a genuine dispute. The exporter had sought alternative scheme treatment after DEPB rates were suspended, and the controversy over the available benefit was real rather than formal. The authority's refusal rested on an incorrect finding that no dispute existed, even though the shipping bills had been provisionally assessed under DEPB and later finalised as free shipping bills. The proper effect was that conversion could not be denied when the dispute condition in the circular was satisfied. en-us Fri, 24 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 18:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117480 A circular permitting conversion of shipping bills from one export promotion scheme to another applies where export benefit is denied because of a genuine dispute. The exporter had sought alternative scheme treatment after DEPB rates were suspended, and the controversy over the available benefit was real rather than formal. The authority's refusal rested on an incorrect finding that no dispute existed, even though the shipping bills had been provisionally assessed under DEPB and later finalised as free shipping bills. The proper effect was that conversion could not be denied when the dispute condition in the circular was satisfied. Case-Laws Customs Fri, 24 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117480