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    <title>2008 (9) TMI 280 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the earlier order rejecting the conversion of free shipping bills to shipping bills under the DEEC Scheme. Emphasizing the need for substantial evidence demonstrating the use of duty-free inputs in the exported products, the Tribunal remanded the matter for a fresh review by the Commissioner. The judgment highlighted the importance of procedural fairness and the submission of crucial evidence to support conversion requests under the scheme, considering the implications of Circular No. 4 of 2004 and the examination requirements by Excise and Customs authorities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33788</link>
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