https://www.taxtmi.com/caselaws?id=440324 The Tribunal allowed the appeals and remanded the matter for the implementation of the conversion from DFRC to DEEC Scheme. It emphasized the liberal construction of export benefit schemes and the relevance of pre-existing documents for amendment under Section 149 of the Customs Act. The Tribunal found that the appellant, as a supporting manufacturer, was eligible to seek the conversion based on substantial similarities between the schemes, despite the opposing argument that only the merchant exporter could request such conversion. en-us Fri, 14 Jul 2023 00:00:00 +0530 Sat, 15 Jul 2023 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440324 The Tribunal allowed the appeals and remanded the matter for the implementation of the conversion from DFRC to DEEC Scheme. It emphasized the liberal construction of export benefit schemes and the relevance of pre-existing documents for amendment under Section 149 of the Customs Act. The Tribunal found that the appellant, as a supporting manufacturer, was eligible to seek the conversion based on substantial similarities between the schemes, despite the opposing argument that only the merchant exporter could request such conversion. Case-Laws Customs Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440324