https://www.taxtmi.com/caselaws?id=176303 The Tribunal held in favor of the appellant, an exporter, allowing the conversion of shipping bills from duty drawback to the DEPB scheme. Despite the Revenue officer's objections citing circulars, the Tribunal found merit in the appellant's request, considering their prior intimation about intending to claim DEPB benefits and the EDI system constraints. The Tribunal emphasized the Revenue's lack of guidance on manual amendments and granted the conversion with consequential relief, overturning the Commissioner's decision. en-us Thu, 09 Jan 2014 00:00:00 +0530 Fri, 18 Dec 2015 19:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176303 The Tribunal held in favor of the appellant, an exporter, allowing the conversion of shipping bills from duty drawback to the DEPB scheme. Despite the Revenue officer's objections citing circulars, the Tribunal found merit in the appellant's request, considering their prior intimation about intending to claim DEPB benefits and the EDI system constraints. The Tribunal emphasized the Revenue's lack of guidance on manual amendments and granted the conversion with consequential relief, overturning the Commissioner's decision. Case-Laws Customs Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176303