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    <title>2017 (11) TMI 430 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the order disallowing conversion of free shipping bills into drawback shipping bills, remanding the matter for reconsideration. The appellant&#039;s entitlement to duty drawback without conversion was rejected, emphasizing the need for valid reasons for delay in claiming drawback. The Tribunal directed the Commissioner to review the conversion request based on legal provisions and precedents, ensuring a fair opportunity for the appellant to present their case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350551</link>
      <description>The Tribunal set aside the order disallowing conversion of free shipping bills into drawback shipping bills, remanding the matter for reconsideration. The appellant&#039;s entitlement to duty drawback without conversion was rejected, emphasizing the need for valid reasons for delay in claiming drawback. The Tribunal directed the Commissioner to review the conversion request based on legal provisions and precedents, ensuring a fair opportunity for the appellant to present their case.</description>
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