https://www.taxtmi.com/caselaws?id=4023 Shipping bills filed under the DEEC scheme may be converted into DEEC-cum-drawback shipping bills where the factual basis for drawback exists, and a purely procedural objection cannot defeat substantive entitlement. On the stated facts, the exporters used only a small quantity of duty-free imported inputs, procured the main raw materials domestically on payment of duty, and had not claimed Cenvat credit. Para 2.56 of the EXIM Policy was treated as permitting conversion from one scheme to another, and the absence of a drawback shipping bill at export was not treated as fatal. The conversion request and drawback claim therefore required examination on merits after conversion. en-us Mon, 31 Dec 2007 00:00:00 +0530 Thu, 15 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4023 Shipping bills filed under the DEEC scheme may be converted into DEEC-cum-drawback shipping bills where the factual basis for drawback exists, and a purely procedural objection cannot defeat substantive entitlement. On the stated facts, the exporters used only a small quantity of duty-free imported inputs, procured the main raw materials domestically on payment of duty, and had not claimed Cenvat credit. Para 2.56 of the EXIM Policy was treated as permitting conversion from one scheme to another, and the absence of a drawback shipping bill at export was not treated as fatal. The conversion request and drawback claim therefore required examination on merits after conversion. Case-Laws Customs Mon, 31 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4023