2024 (3) TMI 1526

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....pellant : Shri Vivek Bapat, Advocate For the Respondent : Shri Sanjay Kumar, Superintendent (AR) ORDER RAJU: This appeal has been filed by Global Copper Private Limited against denial of their request for conversion of shipping bills from DFIA scheme to Drawback scheme. 2. Learned Counsel for the appellant pointed out that they had exported the goods from May, 2017 to March, 2020. T....

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....d. 2.2 He pointed out that, during the said period the pandemic had affected the operations and consequently there was some extra delay. He sought exclusion of said time in calculating the time limits, if any. 3. Ld. AR relied in the impugned order. 4. We have considered rival submissions. We find earlier the case of Kwality Paper Products, a practically similar case was examined wherein ....