https://www.taxtmi.com/caselaws?id=207013 A governing circular under the Drawback Rules did not permit conversion of a Free Shipping Bill into a Drawback Shipping Bill, so refusal of conversion was valid. However, the circular also allowed examination of an independent drawback claim on its merits, and the original authority had not considered the documentary evidence produced by the claimant. The drawback claim therefore required fresh adjudication on the material on record, with an opportunity of hearing, and was remanded for reconsideration. The document thus distinguishes between impermissible conversion of the shipping bill and separate consideration of entitlement to drawback on the available evidence. en-us Wed, 02 Feb 2011 00:00:00 +0530 Mon, 21 Nov 2011 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207013 A governing circular under the Drawback Rules did not permit conversion of a Free Shipping Bill into a Drawback Shipping Bill, so refusal of conversion was valid. However, the circular also allowed examination of an independent drawback claim on its merits, and the original authority had not considered the documentary evidence produced by the claimant. The drawback claim therefore required fresh adjudication on the material on record, with an opportunity of hearing, and was remanded for reconsideration. The document thus distinguishes between impermissible conversion of the shipping bill and separate consideration of entitlement to drawback on the available evidence. Case-Laws Customs Wed, 02 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207013