https://www.taxtmi.com/caselaws?id=267569 The Supreme Court upheld the High Court's decision, denying the conversion of free shipping bills into drawback shipping bills under Rule 12(1)(a). However, the Court remitted the case back to the Commissioner to examine the appellant's request for duty drawback on merits, based on Circular No. 04/2004, and to make a decision within three months. en-us Tue, 27 Oct 2015 00:00:00 +0530 Fri, 08 Jan 2016 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267569 The Supreme Court upheld the High Court's decision, denying the conversion of free shipping bills into drawback shipping bills under Rule 12(1)(a). However, the Court remitted the case back to the Commissioner to examine the appellant's request for duty drawback on merits, based on Circular No. 04/2004, and to make a decision within three months. Case-Laws Customs Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267569