The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed the adjudicating authority to allow the conversion of Duty-Free Replenishment Certificate (DFRC) shipping bills into Duty Exemption Entitlement Certificate (DEEC) scheme on the ground of nonconsideration of the relevant provision of law. Vinny Royal Plasticoates Pvt Ltd, the appellant assessee appealed…
