https://www.taxtmi.com/caselaws?id=243749 All Industry Rate drawback could not be refused solely because exports were made under free shipping bills. The proper inquiry was whether waiver of the declaration requirement under the proviso to Rule 12(1)(a) of the Customs, Central Excise and Service Tax Drawback Rules, 1995 should be granted on the facts, and Board circulars indicated that conversion into drawback shipping bills was not a necessary precondition. The Commissioner had not examined the waiver request on its merits and had focused instead on conversion. The matter was therefore remitted for fresh consideration limited to the statutory waiver issue and the applicable circulars. en-us Mon, 28 Oct 2013 00:00:00 +0530 Mon, 08 Feb 2016 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243749 All Industry Rate drawback could not be refused solely because exports were made under free shipping bills. The proper inquiry was whether waiver of the declaration requirement under the proviso to Rule 12(1)(a) of the Customs, Central Excise and Service Tax Drawback Rules, 1995 should be granted on the facts, and Board circulars indicated that conversion into drawback shipping bills was not a necessary precondition. The Commissioner had not examined the waiver request on its merits and had focused instead on conversion. The matter was therefore remitted for fresh consideration limited to the statutory waiver issue and the applicable circulars. Case-Laws Customs Mon, 28 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243749