2011 (1) TMI 711

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....ut submissions in support of the impugned order.  In view of this, the cross-objection is disposed off. 2. Now, I take up the appeal for disposal.  This appeal is filed by the Revenue against Order-in-original No.21/2009 Commr dt. 4/9/2009.  The relevant facts that arise for consideration are that the respondent herein filed two shipping bills dt. 11/8/2004.  At the time of export, shipping bills were filed through CHA for fulfillment of export obligation under "ZERO duty EPCG scheme".  Subsequently, the respondent represented the lower authorities to convert these shipping bills from "ZERO duty EPCG scheme" to "ZERO duty and drawback scheme".  The said conversion was disallowed by the lower authorities.&nbs....

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....l Stainless Steel ltd. [2005(183) ELT 153 (Tri.)] has not been challenged by the Revenue authorities. 5. I have considered the submissions made by both sides and perused the records. 6. The issue involved in this case is whether the Adjudicating Authority was correct in allowing the conversion of "Zero duty EPCG scheme" shipping bills to "Zero duty EPCG and drawback scheme" shipping bills.  It is undisputed that the respondent had claimed the drawback of the goods exported under the category of "All Industry Drawback rate". It is also undisputed that the respondent had imported capital goods under the EPCG scheme.  The findings of the Commissioner on this point are reproduced:- "13.   In this context, in a simil....

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....e is more of conversion of shipping bills from one export promotion scheme to another. The conditions as laid down at sl no 3.2 of CBEC Circular 4/2004- Cus dated 16.01.04 with respect to conversion of shipping bills from one scheme to another have been fulfilled inter-alia as under: (a) The request was made within one month of the export which was subsequently rejected. (b) The endorsements in the documents indicate the export being covered under the relevant Drawback schedule. (c) The exporter has not availed the benefit of the Drawback Scheme for the exported goods and no fraud/ mis-declaration/manipulation/investigation has been initiated against him in respect of such exports. In view of the above, I pass the following orde....