DGFT clarification on DEPB incentives supported refund of excess export benefit paid under protest despite no separate challenge to earlier order.

DGFT clarification governed entitlement to DEPB export incentive where exports were made before 28-07-2000, and the later clarification dated 13-06-2003 preserved the benefit under serial No. 91 for such exports. On that basis, the excess incentive paid under protest was refundable, and the claim could not be denied merely because the earlier order had not been separately challenged. The protest remained unvacated, so the refund objection failed. The Tribunal also relied on a similar case in granting the same relief.

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Issues: Whether the appellant was entitled to refund of excess export incentives paid under protest in view of the later DGFT clarification, and whether the refund could be denied on the ground that the original order had not been challenged.

Analysis: The appellant had paid the excess amount after the DGFT's clarification of 28-07-2000 and the Department's consequent circular, but the DGFT later clarified on 13-06-2003 that for exports made prior to 28-07-2000 the benefit under serial No. 91 would remain available. Since DGFT was treated as the final authority on DEPB export incentives, the later clarification governed the claim. The amount had been paid under protest, and the protest had not been vacated. The refund therefore could not be rejected merely because the earlier order was not separately challenged. The Tribunal also noted that identical relief had been extended in a similar case.

Conclusion: The refund claim was maintainable and the appellant was entitled to the benefit of the higher export incentive. The objection based on non-challenge to the earlier order was rejected.

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