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2018 (8) TMI 1027 - AT - CustomsBenefit of N/N. 89/2005- Cus dated 04.10.2005 - Denial of benefit for the reason that at the material time of import clearances of the goods, the DEPB/RAs was neither available nor produced - Held that:- There is a basic error in the grounds of the appeal in as much as the Revenue considered the paras of HBP (2004-2009) whereas the period in the present case involved is 2003-2006 - there is no error in the impugned order rather there is a grave error in the grounds of appeal. Hence, the Revenue’s appeal does not survive only on this ground itself. Also, the period of obtaining the DEPB license is not relevant. The only requirement is that at the time of payment of duty, the DEPB scrip should be produced for debit therein. Appeal dismissed - decided against Revenue.
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