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2023 (12) TMI 387 - AT - Customs


Issues:
The appellant was debarred from filing Bill of Entry manually as per Section 46 of the Customs Act, 1962.

Facts:
The appellant, a manufacturer of steel products, exported iron ore pellets in October 2010 and applied for a DEPB scrip for duty credit. The DEPB license was issued physically and registered by the Customs House. However, issues arose when trying to utilize the duty credit scrip for imports at Kolkata, leading to the inability to link the DEPB scrips to the Customs Portal due to manual filing of shipping bills. Despite efforts to resolve the situation, the appellant's requests were rejected, resulting in the inability to utilize the genuine DEPB scrip.

Submissions:
The appellant argued that manual filing of Bill of Entry should not have been denied, as they were entitled to file manually and utilize the DEPB Scrip for duty payment. Due to the denial, the appellant could not use the DEPB Scrip, leading to a request for cash refund based on previous Tribunal decisions.

Decision:
The Tribunal found that the appellant being disallowed to file the Bill of Entry manually violated principles of natural justice and deprived them of the benefit of the DEPB Scrip. Citing previous cases, the Tribunal held that the appellant is entitled to cash refund as per the entitlement of the DEPB Scrip. The appeal was allowed with consequential relief granted.

Judicial Pronouncements:
The Tribunal referenced previous cases where it was established that refund claims cannot be denied solely on the ground of no provision under the law, and that once benefits are surrendered, the refund of the excess amount must be paid. Based on these precedents, the appellant was granted the cash refund as per the entitlement of the DEPB Scrip.

 

 

 

 

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