2014 (1) TMI 1674

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....ate, for the Appellant. Shri B.B. Sharma, DR, for the Respondent. ORDER The appellant is an exporter and filed 91 Shipping Bills for export of combed hosiery yarn on cone on a total f.o.b. value of Rs. 19.61 crores approximately. The said shipping bills were filed under Duty Drawback scheme. 2. However, before filing such shipping bills under duty drawback scheme, the appellant ha....

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....llant stands denied by the Commissioner and hence the present appeal. 3. After hearing both the sides and on going through the impugned order, we find that there is not much dispute on facts. Admittedly, before undertaking the exports, the appellant had intimated the Revenue the reasons for filing the shipping bills under duty drawback Scheme and reserving their right to claim for conversi....

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....from one export promotion to another export promotion should not be ordinarily allowed. As such, the question required to be decided in the present appeal is to whether such conversion request made by the appellant is justified or not. 5. It is seen that prior to the export itself, the appellant had intimated the Revenue about their interest in export under DEPB scheme and non-acceptance o....