Refund of Excess Customs Duty paid through RTGS instead of ...

Importer Wins Appeal for Customs Duty Refund Due to Unusable DEPB Scrips After Policy Withdrawal.

March 4, 2020

Case Laws Customs AT

Refund of Excess Customs Duty paid through RTGS instead of re-crediting it in the DEPB licence - appellant contended that, since DEPB scrips had been withdrawn by the Director General of Foreign Trade, the re-credited scrips cannot be utilized by Artex Textile - Commissioner (Appeals) allowed the appeal of the importer. - There is no infirmity in the order passed by the Commissioner (Appeals) - AT

View Source

← Previous Next →

Refund of Excess Customs Duty paid through RTGS instead of ...

Importer Wins Appeal for Customs Duty Refund Due to Unusable DEPB Scrips After Policy Withdrawal.

March 4, 2020

Case Laws Customs AT

You may also like:

Refund of CVD and Special Additional Duty (SAD) - claim were rejected on the ground that DEPB scrips cannot be re- credited - After granting exemption subject to certain...

Merely because the conditions provided for adjustment of credit in the DEPB scrips, it cannot be stated that either there was no exemption from payment of customs duty...

Duty demand - DEPB Scrips obtained by fraud - Confiscation of goods - No exports, on the basis of which DEPB scrips were issued, had actually taken place - recovery to be made - AT

Input tax credit - it is not necessary that the Assessees have to be dealers in the same commodity, i.e. the DEPB scrips - As long as it is shown that use of the DEPB...

DEPB Scrips Cancelled on Being Time Expired - telegraphic release advice (TRA) - the validity of DEPB scrips was only one year and the grant of TRA had no significance...

The appellants imported goods by utilizing DEPB scrips which were later found to be fraudulently obtained, though the appellants were unaware of this fact. The key...

Duty Entitlement Pass Book - Use of forged DEPB – No dispute that, appellant availed credit on basis of said DEPB scrip, which was issued by Customs authorities – Thus,...

DEPB benefit - benefit obtained on the basis of forged documents - The liability of duty cannot be fastened on the appellant being a bona fide purchaser of DEPB scrips

Exemption from GST - Duty Credit Scrips issued under RoSCTL scheme issued by Directorate General of Foreign Trade - Duty Credit Scrips issued under RoSCTL Scheme is not...

Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

DEPB Scheme - forged DEPB Scrips - intent to evade Customs Duty or not - the DEPB licenses/Scripps were not issued at all. - fraud vitiates everything and such...

100% EOU - Seeking the SHIS (Status Holder Incentive Scrip) - status holder is entitled to a Duty Credit Scrip @ 1% of FOB value of exports - the Respondent cannot take...

Export promotion schemes - forge/fake DEPB licences/scrips - There is no provision to transfer the benefit of any exemption either under the policy or any notification...

A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

Quick Updates: