https://www.taxtmi.com/caselaws?id=356809 Exporters may seek conversion of EOU Shipping Bills into drawback Shipping Bills where the goods are otherwise eligible for drawback and the governing scheme does not bar simultaneous benefit. The Tribunal's reasoning, following its earlier view, was that drawback cannot be refused merely because the original Shipping Bills were filed under the EOU scheme and omitted a drawback declaration. It also noted the relevance of CBEC circulars supporting drawback eligibility. On that basis, conversion was permitted, the impugned order was set aside, and consequential relief followed. en-us Mon, 18 Dec 2017 00:00:00 +0530 Tue, 13 Mar 2018 07:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356809 Exporters may seek conversion of EOU Shipping Bills into drawback Shipping Bills where the goods are otherwise eligible for drawback and the governing scheme does not bar simultaneous benefit. The Tribunal's reasoning, following its earlier view, was that drawback cannot be refused merely because the original Shipping Bills were filed under the EOU scheme and omitted a drawback declaration. It also noted the relevance of CBEC circulars supporting drawback eligibility. On that basis, conversion was permitted, the impugned order was set aside, and consequential relief followed. Case-Laws Customs Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356809