https://www.taxtmi.com/caselaws?id=218099 The appeal was dismissed as the Customs authorities rightly refused post facto amendments to shipping bills to benefit another company under the EPCG scheme, as that company was not involved in the original exports. The appellants' convoluted arguments were rejected, emphasizing the straightforward nature of the drawback scheme for exporters and the requirement for exporters to clearly indicate their supporting manufacturers for verification purposes. The refusal was upheld based on the lack of exports by the benefiting company, resulting in the denial of relief sought for that company. en-us Wed, 02 Nov 2011 00:00:00 +0530 Sat, 03 Nov 2012 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218099 The appeal was dismissed as the Customs authorities rightly refused post facto amendments to shipping bills to benefit another company under the EPCG scheme, as that company was not involved in the original exports. The appellants' convoluted arguments were rejected, emphasizing the straightforward nature of the drawback scheme for exporters and the requirement for exporters to clearly indicate their supporting manufacturers for verification purposes. The refusal was upheld based on the lack of exports by the benefiting company, resulting in the denial of relief sought for that company. Case-Laws Central Excise Wed, 02 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218099