https://www.taxtmi.com/caselaws?id=118216 The Tribunal allowed the appeal, overturning the denial of DEPB credit at a 4% rate by Customs Authorities, restricting it to 2%. The decision clarified the distinct roles of Customs Authorities and Licensing Authorities in determining DEPB credit rates, emphasizing the limited powers of Customs Authorities in altering rates. The judgment highlighted the necessity of accurate export declarations and the exclusive authority of Licensing Authorities in credit rate determination, supported by legal precedents and policy provisions. en-us Wed, 26 Apr 2006 00:00:00 +0530 Fri, 29 Jun 2012 12:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118216 The Tribunal allowed the appeal, overturning the denial of DEPB credit at a 4% rate by Customs Authorities, restricting it to 2%. The decision clarified the distinct roles of Customs Authorities and Licensing Authorities in determining DEPB credit rates, emphasizing the limited powers of Customs Authorities in altering rates. The judgment highlighted the necessity of accurate export declarations and the exclusive authority of Licensing Authorities in credit rate determination, supported by legal precedents and policy provisions. Case-Laws Customs Wed, 26 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118216