https://www.taxtmi.com/caselaws?id=451275 CESTAT Ahmadabad dismissed the appeal seeking conversion of shipping bills from Draw Back Scheme to Advance License Scheme. The tribunal held that once draw back benefits were availed by the appellants, conversion to another scheme was not permissible under Circular No. 36/2010. The Commissioner's refusal was upheld, noting that allowing post-benefit conversion would jeopardize revenue interests and undermine scheme finality. The tribunal distinguished this from Gujarat HC's decision in Principal Commissioner of Customs v. Lykis Limited, emphasizing that condition 3(e) of the circular remains valid, prohibiting conversion after benefit availment. en-us Fri, 22 Mar 2024 00:00:00 +0530 Mon, 02 Sep 2024 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451275 CESTAT Ahmadabad dismissed the appeal seeking conversion of shipping bills from Draw Back Scheme to Advance License Scheme. The tribunal held that once draw back benefits were availed by the appellants, conversion to another scheme was not permissible under Circular No. 36/2010. The Commissioner's refusal was upheld, noting that allowing post-benefit conversion would jeopardize revenue interests and undermine scheme finality. The tribunal distinguished this from Gujarat HC's decision in Principal Commissioner of Customs v. Lykis Limited, emphasizing that condition 3(e) of the circular remains valid, prohibiting conversion after benefit availment. Case-Laws Customs Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451275