https://www.taxtmi.com/caselaws?id=761820 The Appellate Tribunal CESTAT Mumbai set aside the rejection of the appellant's application to convert shipping bills from the EOU scheme to a drawback claim under section 75 of the Customs Act, 1962. The Tribunal directed the original authority to reconsider the application under section 149, emphasizing that CBEC circular deadlines should not solely dictate decisions. Discrepancies in the treatment of export bills were highlighted, and the matter was remanded for proper disposal per applicable law. The decision was pronounced in open court on 8th November 2024. en-us Fri, 08 Nov 2024 00:00:00 +0530 Mon, 18 Nov 2024 08:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761820 The Appellate Tribunal CESTAT Mumbai set aside the rejection of the appellant's application to convert shipping bills from the EOU scheme to a drawback claim under section 75 of the Customs Act, 1962. The Tribunal directed the original authority to reconsider the application under section 149, emphasizing that CBEC circular deadlines should not solely dictate decisions. Discrepancies in the treatment of export bills were highlighted, and the matter was remanded for proper disposal per applicable law. The decision was pronounced in open court on 8th November 2024. Case-Laws Customs Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761820