Re-crediting of duty credit scrips: manual registration permitted to clear pending CVD refund claims under conditions. Customs will allow manual registration of duty scrips re credited by DGFT based on consolidated certificates from Commissionerates and permit manual filing of Bills of Entry to utilize the re credited amount, limited to cases where the duty payable does not exceed the scrip balance; re credit is to be used for basic customs duty and CVD only and not to generate further re credits for the 4% CVD.
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.
Re-crediting of duty credit scrips: manual registration permitted to clear pending CVD refund claims under conditions.
Customs will allow manual registration of duty scrips re credited by DGFT based on consolidated certificates from Commissionerates and permit manual filing of Bills of Entry to utilize the re credited amount, limited to cases where the duty payable does not exceed the scrip balance; re credit is to be used for basic customs duty and CVD only and not to generate further re credits for the 4% CVD.
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