https://www.taxtmi.com/caselaws?id=355716 Under the EPCG scheme, simultaneous drawback on exported goods was not barred, and a shipping bill omission could be treated as a clerical lapse where export records and departmental supervision showed a clear intention to claim drawback. Because the invoices were countersigned and the goods were factory stuffed under supervision, the absence of the drawback declaration did not defeat the claim. The conversion of EPCG shipping bills into EPCG-cum-drawback shipping bills therefore could not be refused, and drawback at the All Industry Rate was held admissible. en-us Mon, 18 Dec 2017 00:00:00 +0530 Sat, 17 Feb 2018 06:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355716 Under the EPCG scheme, simultaneous drawback on exported goods was not barred, and a shipping bill omission could be treated as a clerical lapse where export records and departmental supervision showed a clear intention to claim drawback. Because the invoices were countersigned and the goods were factory stuffed under supervision, the absence of the drawback declaration did not defeat the claim. The conversion of EPCG shipping bills into EPCG-cum-drawback shipping bills therefore could not be refused, and drawback at the All Industry Rate was held admissible. Case-Laws Customs Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355716