https://www.taxtmi.com/caselaws?id=349703 The Tribunal ruled in favor of the appellant, allowing the conversion of the shipping bill to drawback despite the lack of physical examination. It emphasized the importance of documentary evidence in establishing the identity of goods for duty drawback purposes. The decision highlighted the flexibility in interpreting regulations to facilitate legitimate claims based on available evidence, even in the absence of physical examination. The Tribunal set aside the refusal and directed the authorities to process the claim based on documentary evidence, following precedents where conversion was allowed based on similar evidence. en-us Fri, 11 Aug 2017 00:00:00 +0530 Mon, 30 Apr 2018 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349703 The Tribunal ruled in favor of the appellant, allowing the conversion of the shipping bill to drawback despite the lack of physical examination. It emphasized the importance of documentary evidence in establishing the identity of goods for duty drawback purposes. The decision highlighted the flexibility in interpreting regulations to facilitate legitimate claims based on available evidence, even in the absence of physical examination. The Tribunal set aside the refusal and directed the authorities to process the claim based on documentary evidence, following precedents where conversion was allowed based on similar evidence. Case-Laws Customs Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349703