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2014 (3) TMI 491 - AT - CustomsRe credit - Allowance of CENVAT Credit - Liveliness of DEPB scrip - whether such credit can be allowed on a live scrip or even though the scrip had expired credit can be allowed on that scrip - Held that:- in cases where such re-credit has been allowed, parties have to file manual bills of entry according to Board would show that Board has taken this aspect into consideration. In the case of DEPB bills it may not be possible to allow to utilize the re-credit given by the DGFT in respect of DEPB scrips in respect of EDI Bills. Therefore this instruction appears to have been given. Therefore the only question that has arisen in this case as to whether the credit should be allowed on the live scrip or even on the expired scrip, credit can be allowed is answered by the Board itself though indirectly. Under these circumstances, the impugned order is set aside and the matter is remanded to original authority who shall allow re-credit on each of the scrip without looking into whether DEPB scrip has expired or not expired and thereafter it is left to the assessee/importer to go to the DGFT and get the credit and take further course of action as they deem fit - Decided in favour of assessee.
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