https://www.taxtmi.com/caselaws?id=779947 Free shipping bills may be considered for All Industry Rate duty drawback without conversion, subject to the Commissioner's discretion under the proviso to Rule 12(1)(a) of the Customs, Central Excise and Service Tax Drawback Rules, 1995. That discretion must be exercised fairly, after hearing the claimant, and by a speaking order giving cogent reasons. A bare rejection without reasons or indication of hearing is contrary to natural justice and is not sustainable. The impugned communication was set aside and the matter remanded for fresh decision in accordance with law. en-us Tue, 14 Oct 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779947 Free shipping bills may be considered for All Industry Rate duty drawback without conversion, subject to the Commissioner's discretion under the proviso to Rule 12(1)(a) of the Customs, Central Excise and Service Tax Drawback Rules, 1995. That discretion must be exercised fairly, after hearing the claimant, and by a speaking order giving cogent reasons. A bare rejection without reasons or indication of hearing is contrary to natural justice and is not sustainable. The impugned communication was set aside and the matter remanded for fresh decision in accordance with law. Case-Laws Customs Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779947