https://www.taxtmi.com/caselaws?id=50416 Drawback was treated as admissible where exports were made under white shipping bills after the export obligation was fulfilled, the LUT/BG stood discharged and the licences became transferable. The Tribunal viewed the recorded date error in the drawback application as a clerical lapse because the application number matched and no revenue risk was shown. It also noted that CVD had been paid on imported inputs and that the relevant public notice contemplated drawback at the applicable rate under Notification No. 80/95. The procedural objection was rejected on the principle that a beneficial drawback provision should not be denied for mere procedural non-compliance, and relief followed. en-us Mon, 08 Jan 2001 00:00:00 +0530 Sat, 21 Aug 2010 15:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50416 Drawback was treated as admissible where exports were made under white shipping bills after the export obligation was fulfilled, the LUT/BG stood discharged and the licences became transferable. The Tribunal viewed the recorded date error in the drawback application as a clerical lapse because the application number matched and no revenue risk was shown. It also noted that CVD had been paid on imported inputs and that the relevant public notice contemplated drawback at the applicable rate under Notification No. 80/95. The procedural objection was rejected on the principle that a beneficial drawback provision should not be denied for mere procedural non-compliance, and relief followed. Case-Laws Customs Mon, 08 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50416