https://www.taxtmi.com/caselaws?id=763382 Where shipping bills must be converted before an exporter can claim drawback at a separate or brand rate, limitation for the brand rate application cannot be calculated mechanically from the original let export order. The relevant date must be assessed with reference to the conversion date and the deemed export date under the customs scheme. The rejection of a brand rate claim on the footing of the original export date alone is therefore unsustainable, and the competent authority must reconsider limitation and the related conditions, including delay and any request for condonation, after conversion is effected. en-us Fri, 13 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 08:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763382 Where shipping bills must be converted before an exporter can claim drawback at a separate or brand rate, limitation for the brand rate application cannot be calculated mechanically from the original let export order. The relevant date must be assessed with reference to the conversion date and the deemed export date under the customs scheme. The rejection of a brand rate claim on the footing of the original export date alone is therefore unsustainable, and the competent authority must reconsider limitation and the related conditions, including delay and any request for condonation, after conversion is effected. Case-Laws Customs Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763382