Appellant's request for shipping bill amendment u/s 149 of Customs Act 1962 granted for service tax rebate refund.

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....Amendment in shipping bills u/s 149 of the Customs Act 1962 - the amendment sought by the appellant in the shipping bills of entry was liable to be allowed since only a declaration was sought by the Appellant that rebate should be granted by refund of service tax paid on the specified services under paragraph 2 of the notification....