https://www.taxtmi.com/caselaws?id=170140 Free shipping bills may be converted into DEPB shipping bills where the conversion is triggered by the revenue's objection that the goods are not covered by the scheme, rather than by a voluntary post-export change by the exporter. In such circumstances, the conversion is treated as permissible. Once conversion is allowed, the substantive DEPB claim must be examined on merits, and where the lower authorities have not undertaken that scrutiny, the matter may be remitted for objective verification in light of the relevant DGFT clarification. The operative effect is that the conversion issue is resolved in the exporter's favour, while entitlement to the DEPB benefit remains subject to reconsideration. en-us Wed, 19 Jan 2011 00:00:00 +0530 Mon, 18 May 2015 11:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170140 Free shipping bills may be converted into DEPB shipping bills where the conversion is triggered by the revenue's objection that the goods are not covered by the scheme, rather than by a voluntary post-export change by the exporter. In such circumstances, the conversion is treated as permissible. Once conversion is allowed, the substantive DEPB claim must be examined on merits, and where the lower authorities have not undertaken that scrutiny, the matter may be remitted for objective verification in light of the relevant DGFT clarification. The operative effect is that the conversion issue is resolved in the exporter's favour, while entitlement to the DEPB benefit remains subject to reconsideration. Case-Laws Customs Wed, 19 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170140