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    <title>2023 (10) TMI 437 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, directing the conversion of shipping bills from the DFIA scheme to the Drawback Scheme. It found the Commissioner&#039;s rejection improper due to a lack of detailed reasons and undue delay by the Joint DGFT. The Tribunal emphasized that the appellant should not be denied export benefits due to procedural delays and non-responsiveness from the DGFT authorities. It also instructed Customs authorities to ensure the appellant does not benefit from both schemes and to inform the DGFT of the deemed cancellation of DFIA scripts.</description>
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      <description>The Tribunal allowed the appeal, directing the conversion of shipping bills from the DFIA scheme to the Drawback Scheme. It found the Commissioner&#039;s rejection improper due to a lack of detailed reasons and undue delay by the Joint DGFT. The Tribunal emphasized that the appellant should not be denied export benefits due to procedural delays and non-responsiveness from the DGFT authorities. It also instructed Customs authorities to ensure the appellant does not benefit from both schemes and to inform the DGFT of the deemed cancellation of DFIA scripts.</description>
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