2017 (5) TMI 321

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....t Shri A. Mishra, A.R. for the Respondent-Revenue ORDER Per Raju This appeal has been filed by M/s Gujarat Ambuja Exports against rejection of request for conversion of free shipping bills to drawback shipping bills. The Commissioner rejected their request vide letter 29.9.98 2. Ld. Advocate for the appellants pointed out that they have exported Maida (Wheat Flour) which is not an exci....

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....n the appellants an opportunity to produce documentary evidence to show that the packing material purchased by them on payment of duty was in fact used for the purpose of packing export material to enable them to claim drawback of duth paid on the packing material. We, therefore, remand the matter back to the Commissioner with a direction that he should given an opportunity to the appellants to es....

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....missible under law, it should be allowed to genuine exporter. He pointed out that the export documents contained gross weight and net weight of the material exported. He argued that difference between gross and net weight represents the weight of the packing material used. He argued that benefit of drawback is available depending on the weight of the packing material used and the said weight could....

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....xporter is also required to follow due process of law. In the instant case, at the time of export intention to claim drawback was not shown. Perusal of the export documents shows that they have exported Maida (Wheat Flour) packing in PP bags with gross weight 50.110 kg and net 50 kg in each back. The packing material has been described as PP bags. The appellants are seeking to show that difference....