2014 (6) TMI 160

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..... Scheme) scrips, has been allowed by the lower appellate authority. The impugned order shows that the appellate authority relied on the Board’s Circular No. 18/2006-Cus., dated 15-6-2006 wherein it was clarified that an importer paying SAD by making use of DEPB/TPS scrips was entitled to claim Cenvat credit thereof or, alternatively, drawback - no stay - decided against the revenue. - E/2106/2011 .....

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