https://www.taxtmi.com/caselaws?id=30423 Free shipping bills could be converted into DEPB shipping bills where the exporter had filed them after an earlier DGFT clarification, later reconsidered, indicated that soyabean de-oiled cake was covered by the relevant SION entry and eligible for DEPB benefit. That later clarification was treated as clarificatory rather than a change in law, because the entry description and governing position remained the same. Board Circular No. 40/2003-Cus. permitted conversion on merits where free shipping bills had been filed because DEPB benefit was refused by Customs or DGFT, subject to the stated conditions. On that basis, the conversion request was within the permitted scheme and denial of conversion was unsustainable. en-us Thu, 21 Feb 2008 00:00:00 +0530 Wed, 27 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30423 Free shipping bills could be converted into DEPB shipping bills where the exporter had filed them after an earlier DGFT clarification, later reconsidered, indicated that soyabean de-oiled cake was covered by the relevant SION entry and eligible for DEPB benefit. That later clarification was treated as clarificatory rather than a change in law, because the entry description and governing position remained the same. Board Circular No. 40/2003-Cus. permitted conversion on merits where free shipping bills had been filed because DEPB benefit was refused by Customs or DGFT, subject to the stated conditions. On that basis, the conversion request was within the permitted scheme and denial of conversion was unsustainable. Case-Laws Customs Thu, 21 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30423