Claim for refund of customs duty paid under MEIS

[MANOHARAN ARUMUGAM]

Sir,

I have filed a prior BE and paid BCD under MEIS. SWS & IGST alone paid in cash. However, due to unforeseen circumstances, the shipper has cancelled the shipment. I have filed application for refund of entire duty since the cargo physically not landed its destination. Now, refund section says that they cannot refund BCD debited under MEIS and they will pass order only for IGST & SWS paid in cash. Can experts clarify how can I get the refund which was debited from the MEIS? Is there any Notification or case laws are there?

Thanks/AManoharan

AI Summary

MEIS re credit entitlement: re credit of customs duty debited from incentive scrip sought after shipment cancellation.
Claim concerns refund where Basic Customs Duty was debited against an MEIS incentive scrip and IGST and SWS paid in cash; customs proposes refund only of cash-paid components while denying refund of BCD debited from the scrip, prompting questions whether re-credit under MEIS must be issued and whether customs or DGFT is the competent authority and on what legal basis.