Immediate implementation of sanctioned customs refund by DEPB re-credit was questioned, with delay in compliance noted.

Customs authorities were expected to give immediate effect to a sanctioning refund order by re-crediting the DEPB licence, and the text records a prima facie view that the sanctioned refund should not have been delayed. The respondent sought time to take instructions on implementation of the re-credit note, and the matter was renotified for a later date.

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Issues: Whether the customs authorities were required to give immediate effect to the order sanctioning refund by way of re-credit in the DEPB licence.

Analysis: The order records a prima facie view that once the refund had been sanctioned, it ought to have been implemented immediately and that the customs authorities could not delay the matter. Time was sought by the respondent to take instructions on the implementation of the re-credit note.

Outcome: The matter was renotified for a later date.

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