2011 (9) TMI 528

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....f litigation.  In the earlier round, the appeal of the appellant was allowed vide order dated 28.03.2008. The said order was challenged by the Revenue before the Hon'ble High Court of Bombay who had remanded the matter back to this Tribunal vide order dated 23rd September, 2009 on the ground that while passing the order this Tribunal has not considered the Circular  No. 4/2004 dated 16.0....

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....ing Bills. Accordingly, they made a representation to Commissioner (EP), Mumbai for conversion of shipping bills to draw back shipping bills. During the course of personal hearing  before the Commissioner of Customs, Mumbai the appellant did not bring the facts that their draw back claim has already been sanctioned by the Jurisdictional Commissioner at Tiruchirapalli. Therefore, the appellant....