https://www.taxtmi.com/caselaws?id=32300 Conversion of free shipping bills into drawback shipping bills was held permissible where the exporter's substantive entitlement to brand rate duty drawback was undisputed. A refusal based only on the fact that the original bills were filed as free shipping bills was treated as an unwarranted technical objection. The drawback scheme was read as a beneficial export incentive, so procedural defects should not defeat conversion when the exporter otherwise satisfies the substantive requirements under the rule and circular considered. The authorities were directed to allow conversion and give effect to the brand rate drawback claim. en-us Fri, 28 Mar 2008 00:00:00 +0530 Thu, 05 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32300 Conversion of free shipping bills into drawback shipping bills was held permissible where the exporter's substantive entitlement to brand rate duty drawback was undisputed. A refusal based only on the fact that the original bills were filed as free shipping bills was treated as an unwarranted technical objection. The drawback scheme was read as a beneficial export incentive, so procedural defects should not defeat conversion when the exporter otherwise satisfies the substantive requirements under the rule and circular considered. The authorities were directed to allow conversion and give effect to the brand rate drawback claim. Case-Laws Customs Fri, 28 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32300