https://www.taxtmi.com/caselaws?id=3963 Conversion of DEEC or advance licence shipping bills into drawback shipping bills was refused because the exporter did not satisfy the conditions in Circular No. 74/97, including supporting-manufacturer requirements, proof of drawback eligibility, and the required examination and endorsement particulars. The Tribunal also noted that the export obligation under the advance licence had already been fulfilled, so conversion would have created an impermissible double benefit from the same exports. Compliance with Rule 12 of the Drawback Rules was not established, and the claim was therefore rejected. en-us Tue, 04 Dec 2007 00:00:00 +0530 Tue, 13 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3963 Conversion of DEEC or advance licence shipping bills into drawback shipping bills was refused because the exporter did not satisfy the conditions in Circular No. 74/97, including supporting-manufacturer requirements, proof of drawback eligibility, and the required examination and endorsement particulars. The Tribunal also noted that the export obligation under the advance licence had already been fulfilled, so conversion would have created an impermissible double benefit from the same exports. Compliance with Rule 12 of the Drawback Rules was not established, and the claim was therefore rejected. Case-Laws Customs Tue, 04 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3963