Special CVD payment under DFCE must be paid in cash, with recovery possible through cenvat or drawback. Under DFCE notifications 53/2003 and 54/2003 the exemption does not extend to the special CVD; therefore importers must pay the special CVD in cash and may thereafter claim recovery through cenvat credit or drawback where eligible.
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Provisions expressly mentioned in the judgment/order text.
Special CVD payment under DFCE must be paid in cash, with recovery possible through cenvat or drawback.
Under DFCE notifications 53/2003 and 54/2003 the exemption does not extend to the special CVD; therefore importers must pay the special CVD in cash and may thereafter claim recovery through cenvat credit or drawback where eligible.
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