TaxTMI 
TaxTMI 
2024 (12) TMI 962
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....jected solely on the ground that the application was barred by limitation of time prescribed therein without reference to the 'relevant date' as appropriate to the circumstances. 2. Learned Consultant appearing for the appellant submitted that they were '100% export oriented unit (EOU)' operating under that scheme of the Foreign Trade Policy (FTP) and, with intention of transferring to the Export Promotion Capital Goods (EPCG) scheme therein, had applied to the jurisdictional Development Commissioner on 17th December 2020 for exiting therefrom. It was submitted that, in accordance with the provisions of the scheme, consumption of goods imported or procured domestically for manufacture, as well as the manufactured goods lying in stock, were....
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.... drawback in the schedule, application for fixation of brand rate was filed on 13th January 2023. The rejection of the application, purportedly for having been sought 9 months and 12 days from the date of respective 'let export order (LEO)', as stipulated in rule 5 of Customs, Central Excise Duties and Service Tax Drawback Rules, 2017, and held to barred by limitation is cause of this appeal. 4. Learned Consultant further contended that they could not have applied for either rate of drawback in the schedule or for fixation of 'brand rate' without conversion of the shipping bills by the competent authority which assumes the date of 'let export order (LEO)' for the purpose. 5. We have heard Learned Authorized Representative. 6. The Customs....
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....or 'brand rate' was preferred by appellant herein well after the export of the goods. But it may not be ignored that claim for drawback or, for that matter, option exercised for separate drawback rate until after eligibility was attained upon conversion. These could have been converted from the existing bills for exports under the export oriented unit (EOU) to scheme of the Foreign Trade Policy (FTP) or to that under claim for drawback only after the unit had been delicensed as 'export oriented unit (EOU)'; Consequently, the export would have to be deemed to have taken place only on the date of conversion; amendment of shipping bill/conversion of shipping bill under section 149 of Customs Act, 1962 would be an exercise in futility absent de....