TaxTMI 
TaxTMI 
TaxTMI 
2025 (7) TMI 1087
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.... claim drawback from 01.07.2017 to till 30.09.2017 and the said circular came to their knowledge after the exports were done. However, the Learned Commissioner rejected their request for conversion of free shipping bills to drawback shipping bills. Hence, the present appeal. 3. Learned advocate for the appellant has submitted that, goods namely gelatin, chitosan and ossein during the month of July/August 2017 were exported under free shipping bills after getting a let-export order later it came to their knowledge that under Circular No.22/2017-Cus. dated 30.06.2017, the exporters had been allowed to file drawback shipping bills during the GST transition period from 01.07.2017 to 30.09.2017. He has further submitted that within one month from the date of export, the appellant after being aware of existence of Circular No.22/2017- Cus. dated 30.06.2017, the request letter on 23.08.2017 for grant of All Industry Rate of Duty Drawback against the free shipping bills during the GST transition period. Thus, the appellant had complied with the proviso to Rule 12 (1) (a) of the Customs, Central Excise and Service Tax Drawback Rules, 1995, hence, the Learned Commissioner ought to have cons....
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....nt features of changes introduced vide Notification No. 59/2017, dated 29-6-2017 are briefly given as follows: (a) Transition period : In order to ensure smooth transition to the GST regime, Government has allowed the extant Duty Drawback scheme to continue for a period of three months i.e. from 1-7-2017 to 30-9- 2017. The exporter may, for exports made during this period, continue to claim the composite rates i.e. rates and caps given under columns (4) and (5) respectively of the Schedule of AIRs of duty drawback, subject to certain additional conditions. During the transition period, exporters can also claim Brand rate of duty/tax incidence as they have been doing earlier. The conditions imposed for claiming these composite rates aim to ensure that the exporters do not claim composite AIRs of duty drawback and simultaneously avail input tax credit of Central Goods and Services Tax (CGST) or Integrated Goods and Services Tax (IGST) on the export goods or on inputs and input services used in manufacture of export goods or claim refund of IGST paid on export goods. Further, an exporter claiming composite rate shall also be barred to carry forward Cenvat credit on the export good....
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....rawback Rules, 1995. 3.1 Some of the Customs formations are at present working under the jurisdiction of Commissioners of Central Excise. It may be noted that Central Excise officers have been designated as officers of Customs under the Customs Act, 1962. Accordingly, till the time jurisdictional Commissionerates of Customs, which will replace Central Excise Commissionerates hitherto performing Customs functions are notified and become functional, the jurisdictional Central Excise Commissionerates shall continue to discharge Customs functions as required under the Drawback Rules, 1995. 4. It is requested that the changes effected vide aforesaid notifications be gone through carefully. Suitable public notice and standing order should be issued for guidance of the trade and officers. 5. Any inconsistency, error or difficulty faced should be intimated to the Board." In the said Circular, the exporters were permitted for smooth transition from the existing GST to the new GST regime from 01.07.2017 to 30.09.2017. 8. In these circumstances, we do not see any deficiency on the part of the appellant for not claiming the All Industry Rate of Duty Drawback while filing 11 (eleven) sh....
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....ion 149 of Customs Act, 1962. 3. The issue has been re-examined in light of the above. It is clarified that Commissioner of Customs may allow conversion of shipping bills from schemes involving more rigorous examination to schemes involving less rigorous examination (for example, from Advance Authorization/DFIA scheme to Drawback/DEPB scheme) or within the schemes involving same level of examination (for example from Drawback scheme to DEPB scheme or vice versa) irrespective of whether the benefit of an export promotion scheme claimed by the exporter was denied to him by DGFT/DOC or Customs due to any dispute or not. The conversion may be permitted in accordance with the provisions of section 149 of the Customs Act, 1962 on a case to case basis on merits provided the Commissioner of Customs is satisfied, on the basis of documentary evidence which was in existence at the time the goods were exported, that the goods were eligible for the export promotion scheme to which conversion has been requested. Conversion of shipping bills shall also be subject to conditions as may be specified by the DGFT/MOC. The conversion may be allowed subject to the following further conditions : (a)....