TMI Blog2018 (8) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal in the case of CC(A) V/s Proflex system 2017 (10) TMI 1202-CESTAT. Therefore the issue is no more under dispute and the appellant is entitled for the refund in cash even though the amount of SAD was paid by debiting in the DEPB Pass Book. 3. On the other hand, Shri S.N. Gohil, Ld. Suptd. (A.R.) appearing on behalf of the Revenue reiterated the finding of the impugned order. He further sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held the circular on this issue bearing no. 6/2008-Cus dated 28.04.2008, 10/2012- Cus dated 29.03.2012, 18/2013 dated 29.04.2013 as ultra vires to the notification no. 102/2007- Cus. In view of this Judgement, the issue is no more res integra. The Division Bench of this Tribunal following this Delhi High Court judgement also taken the same view that 4% SAD paid by using DEPB scrip at the time of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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