https://www.taxtmi.com/caselaws?id=389089 In the absence of any statutory time limit under the Customs Act, 1962 during the relevant period, a Board circular could not be used to deny conversion of shipping bills from Advance Authorisation to duty drawback merely because the let export order was issued after three months. The refusal was held unsustainable, and the request for conversion was directed to be considered and granted on remand, with consequential benefits. en-us Fri, 08 Nov 2019 00:00:00 +0530 Sat, 30 Nov 2019 12:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389089 In the absence of any statutory time limit under the Customs Act, 1962 during the relevant period, a Board circular could not be used to deny conversion of shipping bills from Advance Authorisation to duty drawback merely because the let export order was issued after three months. The refusal was held unsustainable, and the request for conversion was directed to be considered and granted on remand, with consequential benefits. Case-Laws Customs Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389089