2026 (4) TMI 19

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....overnment of India undertaking and engaged in manufacture of sophisticated electronics and communication equipment. In order to meet the requirement of Armed Force in India, they have carried out Defence production and also export of various electronics equipment. There were some shipping bills filed by the Respondent to claim MEIS but inadvertently had not claimed the duty draw back. This error according to Respondent happened due to inadvertent clerical mistake even though intended to claim the duty draw back. The exporter vide letter dated 09.02.2021 requested the Deputy Commissioner of Customs, Drawback Cell, ACC, Bengaluru that, some of the shipping bills were erroneously filed as 'Free Shipping Bill' instead of 'All India ....

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....ead with Board's Circular No. 36/2010 dated 23.9.2010. Respondent vide letter dated 09.02.2021 requested for conversion of 18 shipping bills filed during the period from 02.07.2020 to 28.12.2020 to All India Rate Duty Drawback. Out of 18 Shipping Bills, 9(nine) bills were within 3(three) months and 8(eight) Shipping bills after a lapse of 3(three) months and claim in respect of 1(one) Shipping Bill No. 7495241 dated 28.12.2020, was withdrawn by the respondent. The Order-in-Original Sl. No. 1235/2021, dated 25.11.2021, has incorrectly allowed the conversion of free shipping bills at SL No. 1 to SL No. 8(eight) despite the fact that the request for conversion does not satisfy the condition 3(a) of Board Circular No. 36/2010-Cus dated 23.0....