https://www.taxtmi.com/caselaws?id=206425 Shipping bills filed under the Zero Duty EPCG scheme were considered eligible for conversion into shipping bills under the Zero Duty EPCG and duty drawback scheme where the export documents and the exporter's claim supported drawback eligibility. The adjudicating authority found that the conditions in CBEC Circular No. 4/2004-Cus governing conversion between export promotion schemes were satisfied, and that capital goods had also been imported under EPCG. Revenue did not effectively rebut those factual findings or establish any prohibition against granting drawback in the circumstances. The conversion was therefore treated as valid and the Revenue's objection failed. en-us Thu, 06 Jan 2011 00:00:00 +0530 Mon, 10 Jun 2013 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206425 Shipping bills filed under the Zero Duty EPCG scheme were considered eligible for conversion into shipping bills under the Zero Duty EPCG and duty drawback scheme where the export documents and the exporter's claim supported drawback eligibility. The adjudicating authority found that the conditions in CBEC Circular No. 4/2004-Cus governing conversion between export promotion schemes were satisfied, and that capital goods had also been imported under EPCG. Revenue did not effectively rebut those factual findings or establish any prohibition against granting drawback in the circumstances. The conversion was therefore treated as valid and the Revenue's objection failed. Case-Laws Customs Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206425