Once drawback benefits availed, conversion to other scheme not permissible

Stallion Laboratories Pvt Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad) Once a export benefit under which shipping bill was filed has been availed, the conversion to any other scheme cannot be allowed as either draw back scheme benefit could be availed or advance license benefit could be availed and not both Stallion Laboratories Pvt Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad) involved a dispute regarding the conversion of shipping bills from one export scheme to another. The appellants, exporters of pharmaceutical products, had filed 38 shipping bills under the claim of drawback between 2017 and 2021...