https://www.taxtmi.com/caselaws?id=217368 The court upheld the jurisdictional Commissioner's decision to reject the conversion of a free shipping bill to a drawback shipping bill. The appellants' request was denied due to the lack of examination at the time of export and failure to provide specific reasons beyond their control for not filing a proper drawback shipping bill. The court emphasized the importance of establishing the identity of imported and export goods for granting duty drawback, ruling that without proof of identity, granting drawback would be unjustified, especially since the goods were not manufactured in India, precluding excise duty rebate claims. en-us Thu, 19 Jan 2012 00:00:00 +0530 Thu, 06 Feb 2014 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217368 The court upheld the jurisdictional Commissioner's decision to reject the conversion of a free shipping bill to a drawback shipping bill. The appellants' request was denied due to the lack of examination at the time of export and failure to provide specific reasons beyond their control for not filing a proper drawback shipping bill. The court emphasized the importance of establishing the identity of imported and export goods for granting duty drawback, ruling that without proof of identity, granting drawback would be unjustified, especially since the goods were not manufactured in India, precluding excise duty rebate claims. Case-Laws Customs Thu, 19 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217368