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    <title>2022 (2) TMI 101 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal of M/s. Summer India Textile Mills Pvt. Ltd. regarding the conversion of free shipping bills into drawback shipping bills under the EOU scheme. The Tribunal emphasized that the conversion request should be considered under Section 149 of the Customs Act, 1962, and set aside the rejection of the request. It clarified that eligibility for drawback benefits post-conversion would be determined separately by the appropriate officer. The decision was announced on 01.02.2022, granting consequential relief to the appellant.</description>
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      <title>2022 (2) TMI 101 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=417850</link>
      <description>The Tribunal allowed the appeal of M/s. Summer India Textile Mills Pvt. Ltd. regarding the conversion of free shipping bills into drawback shipping bills under the EOU scheme. The Tribunal emphasized that the conversion request should be considered under Section 149 of the Customs Act, 1962, and set aside the rejection of the request. It clarified that eligibility for drawback benefits post-conversion would be determined separately by the appropriate officer. The decision was announced on 01.02.2022, granting consequential relief to the appellant.</description>
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