Supplementary DEPB filing: revised-rate claims allowed with consolidated fee, portwise consolidation options, eligibility limited to original licence holders. Supplementary DEPB claims allow exporters with shipping bills dated on or after 1 April 2002 to claim additional credit reflecting revised rates; fresh applications under Appendix 10C are permitted where no prior DEPB was sought, revised applications with differential fee where applied but not issued, and single supplementary DEPBs where licences were already issued. Only the original DEPB licence holder may apply; applicants may irrevocably opt to consolidate claims by DEPB type or port, pay a consolidated licence fee as per Appendix-29 with the application, file within the prescribed window, and receive supplementary DEPBs valid for twelve months.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supplementary DEPB filing: revised-rate claims allowed with consolidated fee, portwise consolidation options, eligibility limited to original licence holders.
Supplementary DEPB claims allow exporters with shipping bills dated on or after 1 April 2002 to claim additional credit reflecting revised rates; fresh applications under Appendix 10C are permitted where no prior DEPB was sought, revised applications with differential fee where applied but not issued, and single supplementary DEPBs where licences were already issued. Only the original DEPB licence holder may apply; applicants may irrevocably opt to consolidate claims by DEPB type or port, pay a consolidated licence fee as per Appendix-29 with the application, file within the prescribed window, and receive supplementary DEPBs valid for twelve months.
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