https://www.taxtmi.com/caselaws?id=250822 Shipping bills filed under the DFIA scheme were found capable of conversion into drawback shipping bills where the export record was undisputed and documentary evidence existed at the time of export. The request was made after DFIA cancellation, but Rule 12 of the Drawback Rules and section 149 of the Customs Act permitted amendment on existing evidence, and the Board circular's three-month limit could not override the statute. The cancellation of the DFIA and the absence of any import under it supported the claim, and the beneficial export policy was applied to allow drawback on exported goods rather than export of taxes. en-us Fri, 01 Aug 2014 00:00:00 +0530 Fri, 02 Jan 2015 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250822 Shipping bills filed under the DFIA scheme were found capable of conversion into drawback shipping bills where the export record was undisputed and documentary evidence existed at the time of export. The request was made after DFIA cancellation, but Rule 12 of the Drawback Rules and section 149 of the Customs Act permitted amendment on existing evidence, and the Board circular's three-month limit could not override the statute. The cancellation of the DFIA and the absence of any import under it supported the claim, and the beneficial export policy was applied to allow drawback on exported goods rather than export of taxes. Case-Laws Customs Fri, 01 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250822