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    <title>2019 (1) TMI 1672 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the denial of conversion of shipping bills from the DEEC scheme to drawback entitlement due to the appellant&#039;s failure to satisfy the conditions required for such conversion at the time of export. The decision was based on established principles, previous judgments, and the lack of evidence supporting the appellant&#039;s claim.</description>
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      <description>The Tribunal upheld the denial of conversion of shipping bills from the DEEC scheme to drawback entitlement due to the appellant&#039;s failure to satisfy the conditions required for such conversion at the time of export. The decision was based on established principles, previous judgments, and the lack of evidence supporting the appellant&#039;s claim.</description>
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