CESTAT Allows Drawback Shipping Bill Conversion Under Circular 36/2010-Cus for GST Transition Period Exports

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....The CESTAT allowed the appeal by setting aside the order rejecting the conversion of free shipping bills into drawback shipping bills for exports between 25.07.2017 and 04.08.2017. The tribunal held that the appellant was entitled to claim All Industry Rate of Duty Drawback despite not filing drawback shipping bills at the time of export, as the non-filing was due to the transitional GST regime introduced on 01.07.2017 under Circular No. 22/2017-Cus. The tribunal emphasized that Circular No. 36/2010-Cus permits consideration of conversion requests on merits, particularly for All Industry Rate drawback claims. Consequently, the appellant's claim fell within the scope of this circular, and the rejection solely on procedural grounds was unjustified. The impugned order was therefore set aside, and the appeal was allowed.....