9911796707
TMI Blog2023 (12) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the month of October, 2010, the appellant exported iron ore pellets vide two manually filed shipping Bills of Entry both dated 12.10.2010 & 15.10.2010 to the Customs House, Paradeep, on payment of the applicable export duty. 2.1 With regard to such export, the appellant applied for DEPB scrip under Para 4.3 of FTP 2009-14 read with Para 4.37 to 4.43 of the HBP Volume I, 2009-14. Accordingly, the Joint Director of Foreign Trade, Paradeep Port, issued such DEPB post export authorization dated 12.02.2014 for a duty credit of Rs.22,44,375/- for utilization towards import of goods. Such DEPB license was issued in physical form and duly registered by the Paradeep Customs House on 27.03.2014. 2.2 For utilization of the duty credit scr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. It is his submission that in terms of Section 46 of the Customs Act, 1962, they are entitled to file Bill of Entry manually and to utilize for DEPB Scrip for payment of duty, but the same was denied to them. It is further submitted that as the DEPB Scrip has been withdrawn, in that circumstances, at the present appellant is not able to utilize DEPB Scrip. In that circumstances, the cash refund be granted to them in the light of the decisions of this Tribunal in the cases of Commissioner of Customs & Excise, Patparganj, Delhi Vs. Artex Textile Private Limited reported in 2020 (374) ELT 122 (Tri.-Del.) & Commissioner of Customs, New Delhi, TKD Export Vs. Sel Manufacturing Company Limited reported in 2019 (3) TMI 718 - CESTAT, New Delhi. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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." 7. The same view has been taken by this Tribunal in the case of Sel Manufacturing Company Limited (supra), wherein this Tribunal has held as under : "20. Further, we also agree with the observations made in the impugned order dated 11.7.2018 of the Commissioner of Customs (Appeals) that refund claim ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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