https://www.taxtmi.com/caselaws?id=756775 The drawback framework permits exemption from the requirement of filing drawback shipping bills where non-filing occurred for reasons beyond the exporter's control, and departmental circulars also recognise drawback on free shipping bills when the prescribed conditions are met. Confusion created by the relevant notifications, including a later notification specifically listing cereals and clarifying the category, was treated as a sufficient explanation for the failure to claim drawback at the time of export. The Commissioner's discretion had to be exercised judicially on the facts, and a rigid insistence on strict proof in these circumstances was held unjustified. The rejection of the drawback claim was set aside and drawback was allowed. en-us Mon, 15 Jul 2024 00:00:00 +0530 Fri, 09 Aug 2024 08:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756775 The drawback framework permits exemption from the requirement of filing drawback shipping bills where non-filing occurred for reasons beyond the exporter's control, and departmental circulars also recognise drawback on free shipping bills when the prescribed conditions are met. Confusion created by the relevant notifications, including a later notification specifically listing cereals and clarifying the category, was treated as a sufficient explanation for the failure to claim drawback at the time of export. The Commissioner's discretion had to be exercised judicially on the facts, and a rigid insistence on strict proof in these circumstances was held unjustified. The rejection of the drawback claim was set aside and drawback was allowed. Case-Laws Customs Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756775