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2023 (12) TMI 387 - CESTAT KOLKATADebar from filing Bill of Entry manually as per Section 46 of the Customs Act, 1962 - cash refund - entitlement of DEPB Scrip - violation of principles of natural justice - HELD THAT:- The facts, which are not in dispute, are that the appellant was disallowed to file the Bill of Entry manually in terms of Section 46 of the Customs Act, 1962, which is the violation of principles of natural justice. The said act of the Adjudicating Authority debarred the appellant to avail the benefit of DEPB Scrip. In that circumstances, as the appellant is not able to take the benefit of DEPB Scrip, they are entitled to cash refund in terms of the order of this Tribunal in the case of COMMISSIONER OF CUSTOMS & EXCISE, PARPARGANJ VERSUS M/S ARTEX TEXTILE PRIVATE LIMITED [2020 (3) TMI 166 - CESTAT NEW DELHI], wherein this Tribunal has observed payment of duty by debiting the DEPB scrips is actually payment of duty as it is a valid mode of payment. Therefore, Artex Textile paid duty at the time of importation. It is entitled to refund of the duty and the Department cannot be permitted to pay it by a mode which is not in existence today. In any case, it should not matter to the Department by which mode the payment is made, once it is found as a fact that Artex Textile is entitled to refund of duty paid by Artex Textile. The appellant is entitled for cash refund as per entitlement of DEPB Scrip - Appeal allowed.
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