https://www.taxtmi.com/circulars?id=63227 Guidelines permit conversion of Shipping Bills between export promotion schemes where documentary evidence at export time shows eligibility, with the Commissioner exercising discretion under Section 149 and subject to conditions: timely request, proof of input use, examination endorsements confirming export and coverage under relevant schedules, fulfilment of scheme conditions, and no prior benefit or fraud. Free Shipping Bills cannot be converted to scheme Shipping Bills, though All Industry Rate drawback may be allowed without conversion; dual benefits are prohibited. en-us Fri, 11 Feb 2011 00:00:00 +0530 Mon, 25 Nov 2019 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63227 Guidelines permit conversion of Shipping Bills between export promotion schemes where documentary evidence at export time shows eligibility, with the Commissioner exercising discretion under Section 149 and subject to conditions: timely request, proof of input use, examination endorsements confirming export and coverage under relevant schedules, fulfilment of scheme conditions, and no prior benefit or fraud. Free Shipping Bills cannot be converted to scheme Shipping Bills, though All Industry Rate drawback may be allowed without conversion; dual benefits are prohibited. Circulars Customs Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63227