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2018 (8) TMI 634 - AT - CustomsSAD Refund - whether the appellant is entitled for refund of SAD paid by availing exemption notification 102/2007-CUS dated 14.09.2009 in the case where the SAD was debited in the DPEB pass book not paid in cash? Held that:- The appellant is entitled for a cash refund under N/N. 102/2007- Cus even though the said amount was paid by the debiting DEPB scrip - Hon’ble Delhi High Court dealt with the very identical issue in the case of Allen Diesels India Pvt. Ltd. [2016 (2) TMI 247 - DELHI HIGH COURT] which held that under N/N. 102/2007- Cus. even if the special edition duty was debited in the DEPB scrip, the refund should be granted in cash. Appeal allowed - decided in favor of appellant.
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