2017 (5) TMI 595

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.... 1.   This appeal is directed against the Order-in-Original No. 22/2013-Cus-Tech dated 16.01.2014. 2.   Heard both sides and perused the records. 3.   On perusal of records, it transpires that the issue that needs consideration by the Bench is whether the appellant is eligible for drawback (All Industry Rates) on the goods exported by him by under shipping bill....

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....mmissioner relied upon the Board Circular No. 36/2010-Customs dated 23.09 2010 4.   Ld. Counsel brings to my notice paragraph 4 of said Board Circular wherein it is mentioned that (All Industry Rates) duty drawback under the free shipping bills without conversion in to drawback shipping bills and need to be allowed subject provisions Rule 12 of the Customs Central Excise Drawback Rule....

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....ping bills produced today before the Bench are not indicated EPCG licence or otherwise. 6.   On careful consideration of submissions made by both sides, I find that the adjudicating authority has not recorded any findings as to whether the shipping bills conversion can be allowed as per the Board Circular dated 23 09.2010 (Clause 4). In my view of Board Circular dated 23.09.2010 is ve....