2008 (2) TMI 212

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....the Revenue. 3. We heard both sides. 4. The appellants exported two consignments of "Mens Woven Trousers" through Aircargo Complex, Bangalore vide two Shipping Bills both dated 11.08.2004 against EPCG Licence dated 31.03.2004. The appellants by a mistaken belief did not file Drawback Shipping Bill on the misconception that if the export is done against an EPCG Licence, then drawback is not eligible. Therefore, they filed the shipping bills as free shipping bills by mistake, even though they mentioned the drawback serial number in the invoice. On realizing their mistake they took up the matter with a Customs Authorities to grant them eligible drawback in terms of the provisions of Rule 12 (1) (a) of the Customs and Central Excise Duties Dr....

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....uld not apply to brand rate of duty drawback claimed in terms of Rule 6 or 7 of the Customs and Central Excise Duty Drawback Rules 1995, which is the case in the instant situation. The learned Advocates pointed out that this recording of the fact is entirely wrong. He stated that they had never claimed brand rate of duty drawback and therefore the reason for rejecting the drawback claim cannot be sustained. Further, the Commissioner has distinguished all the case laws cited by the appellants.  Another reason given for rejecting the draw back claim is that as per Board's Circular dated 16.01.2004 conversion of shipping bills from one export promotion scheme to another shall be allowed only where the benefit of an export promotion cl....

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.... entitled to convert free shipping bill into drawback shipping bill [Para 5] 5 International Tractors Ltd. Vs. CC, 2004 (167) ELT 521 (T) Held, conversion from drawback shipping bill to DFRC shipping bill was permissible [Para 3] 6 Wipro Infotech Ltd. Vs. UOI 2001 (130) ELT 27 (Kar.) Held, a party having a genuine case has a vested right to approach the drawback authority for exercising power of relaxation under rule 15 of Drawback Rules, 1971 [Paras 10-11] 7. It was also submitted further that no Show Cause Notice was given by the Commissioner and therefore there is violation of the principles of natural justice. 8. On a careful consideration of the issue, we find that the reasons given by the Commissioner for rejecting the appella....