9911796707
TMI Blog2024 (6) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... under the export promotion schemes in Foreign Trade Policy (FTP) - N/N. 102/2007-Cus dated 14th September 2007 - HELD THAT:- The debit of scrips does not suffice for discharge of liability of special additional duty (SAD) under Customs Tariff Act, 1975; in such circumstances, eligibility for refund would arise only upon discharge of liability without recourse to scrips and upon claim after sale of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at the time of import, is dismissed. - HON BLE MR C J MATHEW, MEMBER ( TECHNICAL ) None for the appellant Shri D S Mann, Deputy Commissioner ( AR ) for the respondent ORDER The dispute in the appeal has its roots in recovery of ₹4,43,973/-, due as special additional duty (SAD) of customs on imports that was discharged by debit of scrips under the export promotion schemes in Foreign Trade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records, it is apparent that the appellant was not represented in the past too. Considering the narrow compass within which it can be disposed off, the appeal is taken up for such with the assistance of Learned Authorized Representative. It is seen that an identical dispute decided by the Tribunal, in M/s Jindal Export Limited v. Commissioner of Customs (EP), Nhava Sheva [2017 (349) ELT 139 (Tri-M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n vogue and any restoration of credit would not of benefit to the appellant. No relief shall accrue to the appellant in any circumstance. There is, thus, no justification for interference with the order of the lower authorities who have rejected the claim for refund. 4. It is, thus, clear that debit of scrips does not suffice for discharge of liability of special additional duty (SAD) under Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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