https://www.taxtmi.com/caselaws?id=761083 A technical misdescription in shipping bills did not, by itself, defeat entitlement under the Advance Authorisation Scheme where the exports had been examined by customs and the let export order had been issued. The court noted that the only error was mentioning the Duty Drawback Scheme instead of the Advance Authorisation Scheme, and no material showed that any essential requirement had escaped the earlier examination. On the exporter refunding the drawback amount with interest, the objection based on the circular was held not to bar treatment of the exports under the Advance Authorisation Scheme or a fresh determination by the DGFT on export obligation compliance and the Export Obligation Discharge Certificate. en-us Wed, 09 Oct 2024 00:00:00 +0530 Tue, 05 Nov 2024 07:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761083 A technical misdescription in shipping bills did not, by itself, defeat entitlement under the Advance Authorisation Scheme where the exports had been examined by customs and the let export order had been issued. The court noted that the only error was mentioning the Duty Drawback Scheme instead of the Advance Authorisation Scheme, and no material showed that any essential requirement had escaped the earlier examination. On the exporter refunding the drawback amount with interest, the objection based on the circular was held not to bar treatment of the exports under the Advance Authorisation Scheme or a fresh determination by the DGFT on export obligation compliance and the Export Obligation Discharge Certificate. Case-Laws Customs Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761083