CVD refund re-credit authorised manually to clear pending claims, limited to payment of Basic Customs Duty and CVD only. Customs permits manual registration and use of re-credited Duty Credit Scrips based on a Centralized Consolidated Certificate to clear pending four percent CVD refund claims where EDI cannot re-credit scrips; re-credit may be used only for Basic Customs Duty and CVD, not for the four percent CVD, and only for Bills of Entry whose duty does not exceed the scrip balance, subject to prescribed documentation, centralized CRC recording, verification, and pre-audit.
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.
CVD refund re-credit authorised manually to clear pending claims, limited to payment of Basic Customs Duty and CVD only.
Customs permits manual registration and use of re-credited Duty Credit Scrips based on a Centralized Consolidated Certificate to clear pending four percent CVD refund claims where EDI cannot re-credit scrips; re-credit may be used only for Basic Customs Duty and CVD, not for the four percent CVD, and only for Bills of Entry whose duty does not exceed the scrip balance, subject to prescribed documentation, centralized CRC recording, verification, and pre-audit.
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