https://www.taxtmi.com/caselaws?id=110691 Re-export of defective imported goods under the DEPB procedure does not by itself create a right to cash refund of customs duty debited through DEPB credit. The governing procedure contemplates a fresh DEPB or other prescribed relief, and the refund claim was therefore not maintainable. Additional duty paid on the import of a replacement consignment was also not refundable because the defective goods and the replacement goods were treated as separate importations, and no applicable exemption notification was shown. The proper remedy, where available, would be drawback within the prescribed time for duty actually paid in cash on re-export of the defective goods. en-us Thu, 29 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 12:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110691 Re-export of defective imported goods under the DEPB procedure does not by itself create a right to cash refund of customs duty debited through DEPB credit. The governing procedure contemplates a fresh DEPB or other prescribed relief, and the refund claim was therefore not maintainable. Additional duty paid on the import of a replacement consignment was also not refundable because the defective goods and the replacement goods were treated as separate importations, and no applicable exemption notification was shown. The proper remedy, where available, would be drawback within the prescribed time for duty actually paid in cash on re-export of the defective goods. Case-Laws Customs Thu, 29 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110691