Non-Basmati Rice export Duty Drawback claim wrongly rejected. Tribunal upholds discretion to allow claim despite no drawback bill if uncontrollable reasons.

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....Duty Drawback claim rejected for non-Basmati Rice export, appellant argued not filing drawback shipping bill due to reasons beyond control. Tribunal held Commissioner has discretion to allow claim despite free shipping bill if exporter unable to file drawback bill for uncontrollable reasons. Appellant's counsel explained confusion caused by Notification listing Cereals, constituting valid ground for not filing drawback bill. Board Circular binding on Department. Commissioner erred in not exercising discretion judiciously. Impugned order set aside, appeal allowed.....