https://www.taxtmi.com/caselaws?id=217055 The Tribunal ruled in favor of the appellants, allowing the conversion of part of the consignment from duty drawback scheme to advance licence scheme. The denial based on already benefiting from duty drawback was deemed unsustainable as the appellants were willing to repay it. The Circular cited did not prohibit conversion, and since part of the consignment was under advance licence, conversion was justified. The Tribunal directed authorities to process the conversion promptly, emphasizing that export obligations under the advance licence should not impede the process. en-us Fri, 14 Sep 2012 00:00:00 +0530 Wed, 15 Jul 2015 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217055 The Tribunal ruled in favor of the appellants, allowing the conversion of part of the consignment from duty drawback scheme to advance licence scheme. The denial based on already benefiting from duty drawback was deemed unsustainable as the appellants were willing to repay it. The Circular cited did not prohibit conversion, and since part of the consignment was under advance licence, conversion was justified. The Tribunal directed authorities to process the conversion promptly, emphasizing that export obligations under the advance licence should not impede the process. Case-Laws Customs Fri, 14 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217055