https://www.taxtmi.com/caselaws?id=170641 The government rejected the revision application filed by the Commissioner of Central Excise & Customs challenging the rejection of a drawback claim by M/s. M.M. Exports (India). The dispute arose due to missing original shipping bill copies hindering the drawback claim process. Despite the photocopy submission, the respondent justified the reconstruction request by providing evidence of submitting required copies to relevant authorities. The government emphasized strict compliance with rules and exemptions, ultimately upholding the Commissioner (Appeals) decision in favor of the respondent, concluding that the revision lacked merit. en-us Tue, 22 Oct 2013 00:00:00 +0530 Thu, 28 May 2015 11:12:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170641 The government rejected the revision application filed by the Commissioner of Central Excise & Customs challenging the rejection of a drawback claim by M/s. M.M. Exports (India). The dispute arose due to missing original shipping bill copies hindering the drawback claim process. Despite the photocopy submission, the respondent justified the reconstruction request by providing evidence of submitting required copies to relevant authorities. The government emphasized strict compliance with rules and exemptions, ultimately upholding the Commissioner (Appeals) decision in favor of the respondent, concluding that the revision lacked merit. Case-Laws Customs Tue, 22 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170641