refund of excess duty

[GANESH IYER]

at the time of assessment the notification was not claimed and excess duty was debited in depb license .now we wanted to file the refund of duty in cash as the depb scheme is no more there , is there any public notice or circular to refund the excess duty debited in the depb license in cash .

[DR.MARIAPPAN GOVINDARAJAN]

In my view you cannot claim.

[Mahir S]

Even the time period for claiming refund, appears to have been expired in your case.

AI Summary

Refund of excess duty: cash refund not available where DEPB credit was used and refund period has lapsed.
Claim for refund of duty debited to a DEPB license after a notification was not claimed at assessment cannot be converted into a cash refund following cessation of the DEPB scheme; respondents state a cash refund is not claimable and that the period for seeking refund appears to have expired, making the claim time barred.