TaxTMI 
TaxTMI 
2018 (2) TMI 1137
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....pondent 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 of Customs (Export)on the ground that no su....
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....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 mistake of the CHA and hence beyond the control ....
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....dustry 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 - 2013 (295) ELT 717 (T-Che) c) CC, Bangalore Vs Gokaldas Imag....
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....imultaneous 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. counsel supra 6. The reason for grounds for rejection of the request by the adjudicating authorit....