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    <title>2025 (3) TMI 18 - CESTAT KOLKATA</title>
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    <description>Shipping bills filed under the DEEC scheme may be converted into drawback shipping bills where the export claim is otherwise maintainable and the objections to conversion are merely technical. The proper officer must examine the goods, identify the correct chapter heading and rate schedule, and then determine the admissible drawback before sanctioning the claim. In the stated matter, the conversion was accepted and the case was remitted for quantification and sanction of drawback in accordance with law.</description>
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