https://www.taxtmi.com/caselaws?id=775019 Free shipping bills filed during the GST transition period could be converted into All Industry Rate duty drawback shipping bills where the request was made soon after export and the claimant relied on the relevant Board circular. Rejection based only on non-filing of drawback shipping bills at the time of export was not sustainable, because the circular on conversion allowed merits-based consideration under section 149 of the Customs Act, 1962 and recognised drawback on free shipping bills under the proviso to rule 12(1)(a) of the Drawback Rules, 1995. The conversion was allowed and the rejection order was set aside. en-us Tue, 15 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 08:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775019 Free shipping bills filed during the GST transition period could be converted into All Industry Rate duty drawback shipping bills where the request was made soon after export and the claimant relied on the relevant Board circular. Rejection based only on non-filing of drawback shipping bills at the time of export was not sustainable, because the circular on conversion allowed merits-based consideration under section 149 of the Customs Act, 1962 and recognised drawback on free shipping bills under the proviso to rule 12(1)(a) of the Drawback Rules, 1995. The conversion was allowed and the rejection order was set aside. Case-Laws Customs Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775019