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TMI Blog2010 (12) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout obtaining any permission from the Bangalore Customs or without intimating - The concerned licence has already redeemed after the respondents fulfillment of the export obligation which was required to be fulfilled against the advance licences - the question of allowing of re-credit does not arise since the licence has been redeemed - C/341/03 - - - Dated:- 1-12-2010 - Mr. P.G. Chacko, Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and value in their advance licences. While the Original Authority rejected the claim, on an appeal filed by the respondent, Commissioner(Appeals) allowed the re-credit and Revenue is in appeal against this order. 2. The Commissioner(Appeals) while allowing the appeal has taken a view that there need not be any specific provision for allowing re-credit and the benefit follows from the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the advance licences. Therefore, the issue as to whether re-credit is required to be allowed or not is only of academic nature. Since the Department has not allowed the re-credit till date on the ground that the order of the Commissioner(Appeals) has been challenged before this Tribunal and now the question of allowing of re-credit does not arise since the licence has been redeemed. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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