2014 (3) TMI 491

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the Respondent. ORDER The issue involved in the present appeals is whether while allowing the refund of SAD paid by the appellant, wherever the amount was paid from DEPB scrip whether the credit should have been allowed by quoting the relevant scrip from which duty was paid or credit could have been given in single DEPB scrip which was alive. There is no dispute that according to the Instructi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... live scrip whereas even though single scrip on which credit was allowed had expired. The observation of the Commissioner (Appeals) seems to be that the action taken by the original authority to allow that credit for a single scrip was not valid and he should have followed the circular. The learned AR has no complaint with this submission and he also agrees that according to the circular, credit s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s. The facility of manual filing of Bill of Entry for utilizing the amount of re-credited CVD refund for payment of duty is also allowed. This facility has been extended up to 30-12-2010 as a one-time measure with a view to liquidate all such pendencies by that time." 3. The very fact that in cases where such re-credit has been allowed, parties have to file manual bills of entry according to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X