Home Case Index All Cases Customs Customs + HC Customs - 2015 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 1359 - PUNJAB & HARYANA HIGH COURTDenial of Duty Entitlement Pass Book (DEPB) credit - public notice issued on 21-9-1998 - The impugned order states that the notification would be applied only prospectively and cannot be availed for the petitioner who is claiming the benefit for its exports between May 1998 to July 1998 - Held that: - The petitioner was only asking for rates as prevalent for the earlier period and the amount claimed at ₹ 7,61,423/- was on the rates that were prevalent at the relevant time. The doubt created that such a benefit would be applicable only to non-finished products was quite unnecessary for the Entry 71 does not say any more than the description of the product. The denial of benefit was erroneous and the impugned order cannot be supported - petition allowed - decided in favor of petitioner.
|