9911796707
TMI Blog2014 (3) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, parties have to file manual bills of entry according to Board would show that Board has taken this aspect into consideration. In the case of DEPB bills it may not be possible to allow to utilize the re-credit given by the DGFT in respect of DEPB scrips in respect of EDI Bills. Therefore this instruction appears to have been given. Therefore the only question that has arisen in this case as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue involved in the present appeals is whether while allowing the refund of SAD paid by the appellant, wherever the amount was paid from DEPB scrip whether the credit should have been allowed by quoting the relevant scrip from which duty was paid or credit could have been given in single DEPB scrip which was alive. There is no dispute that according to the Instructions issued by the Board to sort ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... single scrip on which credit was allowed had expired. The observation of the Commissioner (Appeals) seems to be that the action taken by the original authority to allow that credit for a single scrip was not valid and he should have followed the circular. The learned AR has no complaint with this submission and he also agrees that according to the circular, credit should have been allowed only on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Entry for utilizing the amount of re-credited CVD refund for payment of duty is also allowed. This facility has been extended up to 30-12-2010 as a one-time measure with a view to liquidate all such pendencies by that time. 3. The very fact that in cases where such re-credit has been allowed, parties have to file manual bills of entry according to Board would show that Board has taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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