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    <title>2016 (4) TMI 229 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal and remitted the matter to the adjudicating authority for determining the convertibility of free shipping bills into draw back shipping bills. The decision emphasized the appellant&#039;s eligibility for draw back benefits as a manufacturer-exporter and highlighted the absence of a statutory time limit, enabling further examination of the case&#039;s merits. The Tribunal stressed the importance of providing a fair hearing opportunity in considering the conversion issue.</description>
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      <description>The Tribunal allowed the appeal and remitted the matter to the adjudicating authority for determining the convertibility of free shipping bills into draw back shipping bills. The decision emphasized the appellant&#039;s eligibility for draw back benefits as a manufacturer-exporter and highlighted the absence of a statutory time limit, enabling further examination of the case&#039;s merits. The Tribunal stressed the importance of providing a fair hearing opportunity in considering the conversion issue.</description>
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