2004 (7) TMI 115

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....mpugned final order dated 9-2-2004 [2004 (167) E.L.T. 25 (Tri. - Del.)] vide which their claim for conversion of the free Shipping Bill to duty Drawback bill was declined and the order-in-original was affirmed. 2. I have heard both the sides. The facts are not at all in dispute. The appellants cleared the goods to M/s. Evergreen Industries, Myanmar. They prepared the invoices and the shipping bil....

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....r is apparent on the record and deserves to be corrected. Therefore, ROM application is allowed. 3. I have heard both the sides on merits of the appeal. The appellants have directed this appeal against the impugned order-in-original vide which their request for conversion of duty free shipping bill, to drawback shipping bill has been turned down. 4. The undisputed facts of the case are these :- ....