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1 - 5 of 5 (0.18 seconds)Commander (Retd) Sunil Dutt Sharma vs Union Of India on 13 November, 2017
9. Further, the Ld. AR strongly relied on the decision of Anil Sharma vs.
UOI - 2017 (350) ELT 332 (Guj.) to say that the application filed by the
appellant under Section 149 of the Customs Act, 1962 is not applicable as
there is no mistake apparent on record. Admittedly, there is no mistake
apparent on record, but, the same shall not take away from the right of the
appellant. As appellant was compelled to file Duty Drawback Scheme at
the time of export, therefore, the said case is not applicable to the facts of
this case.
Parle Products Pvt. Ltd vs Commissioner Of Central Excise And ... on 22 January, 2014
I find that in this case, the conditions for
export under DFIA Scheme as well as Duty Drawback Scheme are same,
therefore, the appellant has satisfied the decision of the Hon'ble Madras
5
Appeal No. C/61394/2018
High Court in the case of Suzlon Energy Ltd. (supra) and same view has
been taken by this Tribunal in the case of Parle Products Pvt. Ltd. Vs.
Commissioner of Customs, Nhava Sheva-II 2017 (358) ELT 341 (Tri.-
Mumbai). In that circumstances, the appellant is entitled for conversion of
shipping bills from Duty Drawback Scheme to DFIA Scheme subject to
reversal of benefit taken under Duty Drawback Scheme is paid by the
appellant alongwith interest.
M/S. Pushpanjali Floriculture Ltd. vs Union Of India on 28 November, 2016
3. The Ld. Consultant appearing on behalf of the appellant submits that
there are certain schemes for making exports, one of the Scheme is DFIA
and another Scheme is Duty Drawback. The appellant was exporting their
goods under DFIA Scheme, but there was restricted not to avail Scheme as
per the paragraph 4 of the said notification, therefore, the appellant was
compelled to export their goods under Duty Drawback Scheme. As
paragraph 4 of the said notification has been declared ultra virus by the
Hon'ble High Court of Punjab and Haryana, therefore, their application for
conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme is
to be allowed. Moreover, he submits that the condition laid down by the
CBEC Circular No. 36/2010 dated 23.09.2010 does not put bar upon the
appellant for conversion of shipping bills from Duty Drawback Scheme to
DFIA Scheme, the time limit is not applicable.
C.C.E., & S.Tax, Daman vs Suzlon Energy Limited on 9 January, 2017
I find that in this case, the conditions for
export under DFIA Scheme as well as Duty Drawback Scheme are same,
therefore, the appellant has satisfied the decision of the Hon'ble Madras
5
Appeal No. C/61394/2018
High Court in the case of Suzlon Energy Ltd. (supra) and same view has
been taken by this Tribunal in the case of Parle Products Pvt. Ltd. Vs.
Commissioner of Customs, Nhava Sheva-II 2017 (358) ELT 341 (Tri.-
Mumbai). In that circumstances, the appellant is entitled for conversion of
shipping bills from Duty Drawback Scheme to DFIA Scheme subject to
reversal of benefit taken under Duty Drawback Scheme is paid by the
appellant alongwith interest.
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