https://www.taxtmi.com/caselaws?id=52735 Shipping bills filed under the drawback scheme could be converted to the DFRC scheme where drawback benefit was denied, because the governing Board circular covered exporters who had chosen one export promotion scheme but were refused its benefit by Customs or DGFT. The goods were otherwise shown to be eligible for DFRC under the relevant norms, and the required certification was produced. A later amendment did not bar such conversion, and earlier precedent supported the same approach. Conversion was therefore allowable, the denial was unsustainable, and consequential relief followed. en-us Fri, 02 Apr 2004 00:00:00 +0530 Thu, 07 Oct 2010 14:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52735 Shipping bills filed under the drawback scheme could be converted to the DFRC scheme where drawback benefit was denied, because the governing Board circular covered exporters who had chosen one export promotion scheme but were refused its benefit by Customs or DGFT. The goods were otherwise shown to be eligible for DFRC under the relevant norms, and the required certification was produced. A later amendment did not bar such conversion, and earlier precedent supported the same approach. Conversion was therefore allowable, the denial was unsustainable, and consequential relief followed. Case-Laws Customs Fri, 02 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52735