https://www.taxtmi.com/caselaws?id=766633 CESTAT Kolkata allowed appellant's appeal for conversion of shipping bills from DEEC scheme to drawback scheme. The authority had rejected the claim arguing drawback serial number 6204 was for woven fabric while exports were under CTH 6104 for knitted fabric. The Tribunal, relying on its earlier decision in appellant's case, held that samples could be drawn for verification of fabric nature and market value to determine appropriate drawback claim. The matter was remanded to adjudicating authority with directions to calculate and sanction drawback claim within one month. en-us Fri, 28 Feb 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766633 CESTAT Kolkata allowed appellant's appeal for conversion of shipping bills from DEEC scheme to drawback scheme. The authority had rejected the claim arguing drawback serial number 6204 was for woven fabric while exports were under CTH 6104 for knitted fabric. The Tribunal, relying on its earlier decision in appellant's case, held that samples could be drawn for verification of fabric nature and market value to determine appropriate drawback claim. The matter was remanded to adjudicating authority with directions to calculate and sanction drawback claim within one month. Case-Laws Customs Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766633