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Customs - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Refund of duty in cash of the amount which was paid by the ...

Case Laws     Customs

September 22, 2021

Refund of duty in cash of the amount which was paid by the appellant by using MEIS scripts - case of appellant is that the amount which stands credited under the scripts is as good as an amount in cash and the assessee is entitled for the refund - both scripts are creditable scripts hence there is no difference in the two at least for the nature of money lying credited therein and the utilization else refund thereof is concerned. - Refund allowed - AT

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