2016 (2) TMI 1048

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..... of an exemption notification which institutionalises a procedure of debit for its operational functioning cannot be considered to be a payment of duty and the consequence of the setting aside of the order of the first appellate authority would not render the appellant eligible for a refund. At best, the appellant can claim a restoration of the amount of credit that had been utilised in excess towa .....

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..... 7. 2. Appellant had imported two consignments of cigarette lighters which were assessed as free of duty by availment of notification no. 104/95 dated 5 th September 1997 under the duty entitlement pass book scheme . The duty foregone was debited in pass book no. 101439 dated 8 th July 1996. In the bills of entry, the unit price had been loaded from US $ 0.04 per piece to US $ 0.0465 per pi .....

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..... passbook under a scheme in the Foreign Trade Policy (FTP). The said scheme was made operational by grant of exemption in terms of notification no. 104/95. Availment of an exemption notification which institutionalises a procedure of debit for its operational functioning cannot be considered to be a payment of duty and the consequence of the setting aside of the order of the first appellate author .....

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