https://www.taxtmi.com/caselaws?id=252877 Shipping bills filed under the DEPB scheme during October 2000 to March 2001 could not be converted into the duty drawback scheme because the enabling circular permitting such conversion came into force only on 28.01.2003. An internal communication dated 20.10.2001 was held to have no legal sanctity for authorising the conversion. As the requested facility was not available during the relevant period, the rejection of the conversion request was found proper. en-us Wed, 19 Mar 2014 00:00:00 +0530 Thu, 06 Aug 2015 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252877 Shipping bills filed under the DEPB scheme during October 2000 to March 2001 could not be converted into the duty drawback scheme because the enabling circular permitting such conversion came into force only on 28.01.2003. An internal communication dated 20.10.2001 was held to have no legal sanctity for authorising the conversion. As the requested facility was not available during the relevant period, the rejection of the conversion request was found proper. Case-Laws Customs Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252877