https://www.taxtmi.com/caselaws?id=444784 The CESTAT Hyderabad allowed an appeal where the appellant, a regular exporter and manufacturer, was denied permission to convert/amend 13 free shipping bills to claim AIR drawback. The denial occurred due to clearing agent oversight during April-December 2016 exports. The appellant discovered the mistake during record verification and immediately requested amendment under Section 149 of the Act read with Rule 12(1)(a) of Drawback Rules, 1995. The tribunal found the Commissioner's rejection reasons flimsy and contrary to statutory provisions and Board circulars, noting no allegations of mis-declaration or fraud existed. en-us Fri, 20 Oct 2023 00:00:00 +0530 Mon, 23 Oct 2023 08:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444784 The CESTAT Hyderabad allowed an appeal where the appellant, a regular exporter and manufacturer, was denied permission to convert/amend 13 free shipping bills to claim AIR drawback. The denial occurred due to clearing agent oversight during April-December 2016 exports. The appellant discovered the mistake during record verification and immediately requested amendment under Section 149 of the Act read with Rule 12(1)(a) of Drawback Rules, 1995. The tribunal found the Commissioner's rejection reasons flimsy and contrary to statutory provisions and Board circulars, noting no allegations of mis-declaration or fraud existed. Case-Laws Customs Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444784