https://www.taxtmi.com/caselaws?id=342073 The Tribunal ruled in favor of the appellant, a 100% EOU, allowing the conversion of all shipping bills, including those filed before the issuance of the 'No Dues Certificate,' into draw back shipping bills. The delay in issuing the certificate by the Revenue was held not to prejudice the appellant's right to claim benefits as a DTA unit, with the certificate deemed effective from the date of application or final duty payment. This decision granted the appellant the entitlement to convert shipping bills for the entire period in question, emphasizing their right to benefits despite administrative delays. en-us Fri, 21 Apr 2017 00:00:00 +0530 Mon, 05 Feb 2018 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342073 The Tribunal ruled in favor of the appellant, a 100% EOU, allowing the conversion of all shipping bills, including those filed before the issuance of the 'No Dues Certificate,' into draw back shipping bills. The delay in issuing the certificate by the Revenue was held not to prejudice the appellant's right to claim benefits as a DTA unit, with the certificate deemed effective from the date of application or final duty payment. This decision granted the appellant the entitlement to convert shipping bills for the entire period in question, emphasizing their right to benefits despite administrative delays. Case-Laws Customs Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342073