https://www.taxtmi.com/caselaws?id=756775 The Tribunal set aside the impugned order, allowing the appeal and granting consequential reliefs. It recognized the appellant's eligibility for drawback, concluding that valid reasons were presented for not filing drawback shipping bills initially. The Tribunal found the Commissioner's rejection of the claim unjustifiable, emphasizing that the Board Circular was binding and discretion should have been exercised judiciously. 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 Tribunal set aside the impugned order, allowing the appeal and granting consequential reliefs. It recognized the appellant's eligibility for drawback, concluding that valid reasons were presented for not filing drawback shipping bills initially. The Tribunal found the Commissioner's rejection of the claim unjustifiable, emphasizing that the Board Circular was binding and discretion should have been exercised judiciously. Case-Laws Customs Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756775