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2016 (6) TMI 393 - AT - CustomsSeeking issuance of certificate to the DGFT for re-credit of the DEPB amount which was debited at the time of import - Non-fulfillment of conditions 3(i) and (ii) of Board Circular No. 75/2000-Cus dated 11.09.2000 - goods imported and cleared by debiting the duty credit under DEPB licence - re-export of goods being found not suitable for their purposes within 6 months from the port of registration of the DEPB - Held that:- no importer will re-export the goods as unsuitable if it is not so, hence any duty discharged on such goods re-exported needs to returned to an importer. The issue is no more res integra, covered by the judgment of the Hon'ble Supreme Court in the case of Rochiram & Sons Vs. Union of India [2008 (4) TMI 45 - SUPREME COURT]. Therefore, the impugned order is unsustainable and set aside. - Decided in favour of appellant with consequential relief
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