2016 (11) TMI 138

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.... Per Ashok K. Arya Both sides have been heard. 2. The matter pertains to conversion of 24 free shipping bills to the drawback shipping bills for claiming of All Industry Rates of duty drawback for the goods exported under said free shipping bills. 3. The appellant M/s Toyo Ink India Pvt. Ltd. has been represented by ld. Advocate Shri Puneet Bansal who has inter alia submitted as follow....

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....he impugned order says that the appellant did not provide any evidence of mitigating circumstances that were beyond their control because of which they were not able to claim drawback at the earlier stage or to comply with the requirements of Rule 12 of Drawback Rules, 1995 whereas the appellant claims that they were not given enough opportunity to explain their case and principles of natural just....