2018 (2) TMI 1137

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....B. Balamurugan, AC (AR) - for the Respondent ORDER Per: Bench Brief facts of the case are that the appellants, M/s. Sri Anjaneya Cotton Mills Ltd., herein had filed 23 shipping bills under EPCG scheme. The appellant made a written request to convert the shipping bills from 'EPCG scheme to drawback cum-EPCG scheme'. This said request was examined and rejected by the Assistant Commissioner ....

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....5.2005 and eligibility for drawback under CH 52,501. The goods were factory stuffed under supervision of the jurisdictional Central Excise Officers and the export invoices were duly countersigned by the jurisdictional Central Excise officers. The intention of the exporter to claim drawback was thus clear. However, the non-mention of the DBK declaration on the shipping bills was only a clerical mis....

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..... The Respondents be directed to grant the All Industry rate of Drawback as claimed. (c) The appellants submit that conversion of EPCG Shipping Bills in to EPCG CUM Drawback Shipping Bills has been permitted. The Appellants rely on the following judgments: a) Pratibha Pipes & Structural (P) Ltd Vs CC (EP), Mumbai - 2014 (314) ELT 161 (T-Mum) b) Suzlon Energy Ltd Vs CC, Chennai....

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....be used in the manufacture of export products. There is no bar in the EPCG scheme to avail simultaneous drawback on the exported goods. Hence the exporter is very much entitled to seek conversion of 'zero duty EPCG shipping bills' to 'zero duty EPCG scheme cum drawback scheme shipping bills'. This ratio has been followed in a slew of decisions, some of which have been cited supra by the ld. counse....