https://www.taxtmi.com/caselaws?id=194959 The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's order to convert the free shipping bills to drawback shipping bills. The Tribunal emphasized that departmental circulars should not override the statutory powers vested in quasi-judicial authorities and that the respondent had acted within the bounds of the law. The respondent was entitled to the consequential benefits as per the law. en-us Thu, 18 Jun 2015 00:00:00 +0530 Thu, 21 Feb 2019 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194959 The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's order to convert the free shipping bills to drawback shipping bills. The Tribunal emphasized that departmental circulars should not override the statutory powers vested in quasi-judicial authorities and that the respondent had acted within the bounds of the law. The respondent was entitled to the consequential benefits as per the law. Case-Laws Customs Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194959