9911796707
TMI Blog2023 (12) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... n that circumstances, as the appellant is not able to take the benefit of DEPB Scrip, they are entitled to cash refund in terms of the order of this Tribunal in the case of COMMISSIONER OF CUSTOMS EXCISE, PARPARGANJ VERSUS M/S ARTEX TEXTILE PRIVATE LIMITED [ 2020 (3) TMI 166 - CESTAT NEW DELHI] , wherein this Tribunal has observed payment of duty by debiting the DEPB scrips is actually payment of duty as it is a valid mode of payment. Therefore, Artex Textile paid duty at the time of importation. It is entitled to refund of the duty and the Department cannot be permitted to pay it by a mode which is not in existence today. In any case, it should not matter to the Department by which mode the payment is made, once it is found as a fact th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Release Advice (TRA) from the Customs Authorities at Paradeep to register the same at Kolkata. However, such TRA was returned by the Customs Authority, Kolkata on 01.10.2015 stating that incoming RA cannot be registered for central site. 2.3 Thereafter, when the appellant requested the Customs Authority, Paradeep to register the DEPB Scrip online, such request was rejected by stating that since the Shipping Bills were filed manually, DEPB scrips issued physically to the appellant cannot be linked to Customs Portal. 2.4 In that situation, where the appellant filed the Bills of Entry online due to introduction of EDI System w.e.f. 08.04.2011, but not being able to utilize the genuine DEPB scrip due to system issues as described above, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterated the impugned order. 5. Heard both the parties and considered the submissions. 6. We find that the facts, which are not in dispute, are that the appellant was disallowed to file the Bill of Entry manually in terms of Section 46 of the Customs Act, 1962, which is the violation of principles of natural justice. The said act of the Adjudicating Authority debarred the appellant to avail the benefit of DEPB Scrip. In that circumstances, as the appellant is not able to take the benefit of DEPB Scrip, they are entitled to cash refund in terms of the order of this Tribunal in the case of Artex Textile Private Limited (supra), wherein this Tribunal has observed as under : 14 . Reference also needs to be made to a Circular dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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