https://www.taxtmi.com/highlights?id=105682 Post-export amendment of shipping bills for conversion from the Advance Authorisation Scheme to the Drawback Scheme is not subject to a three-month limitation where the governing provision prescribes none. Administrative circulars cannot independently create a statutory time bar. An unchallenged conversion order, together with unchallenged brand-rate fixation, cannot be reopened at the drawback-sanction stage without being addressed according to law. Rejection of the drawback claim was set aside, and the jurisdictional authority was required to process the claim with consequential relief in accordance with law. en-us Mon, 02 Nov 2026 08:31:40 +0530 Mon, 02 Nov 2026 08:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105682 Post-export amendment of shipping bills for conversion from the Advance Authorisation Scheme to the Drawback Scheme is not subject to a three-month limitation where the governing provision prescribes none. Administrative circulars cannot independently create a statutory time bar. An unchallenged conversion order, together with unchallenged brand-rate fixation, cannot be reopened at the drawback-sanction stage without being addressed according to law. Rejection of the drawback claim was set aside, and the jurisdictional authority was required to process the claim with consequential relief in accordance with law. Highlights Customs Mon, 02 Nov 2026 08:31:40 +0530 https://www.taxtmi.com/highlights?id=105682