DEPB credit eligibility required fresh reconsideration after a later DGFT clarification on product classification and remand was ordered.

Eligibility for DEPB credit under Group Code No. 66 required fresh examination because a subsequent DGFT clarification bore on the classification of the exported product and had not been considered at the original adjudication. The Tribunal treated that clarification as a relevant later development and found the controversy could not be concluded without reconsideration by the original adjudicating authority. It also noted that the pending show cause notice issued by the DEPB authority was outside the scope of the appeal. The impugned order was set aside and the matter was remitted for fresh decision in accordance with natural justice.

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Issues: Whether the dispute concerning eligibility to DEPB credit under Group Code No. 66 required reconsideration in light of the subsequent DGFT clarification, and whether the matter should be remanded to the original adjudicating authority.

Analysis: The clarification issued by the DGFT authorities was relied upon as a relevant subsequent development bearing on the classification of the exported product for DEPB benefit. Since that clarification had not been before the adjudicating authority at the time of the original adjudication, the controversy required fresh examination. The Tribunal also noted that the pending show cause notice issued by the DEPB authority was outside its domain in the present appeal.

Conclusion: The impugned order was set aside and the matter was remitted to the original adjudicating authority for fresh consideration after following the principles of natural justice.

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