https://www.taxtmi.com/caselaws?id=119589 The Tribunal upheld the authority's decision to re-credit the refund in DEPB instead of providing a cash refund to the appellants. The decision was based on the appellants not meeting the eligibility criteria for cash refund under Section 27, as they did not pay the duty in cash due to the DEPB exemption. The Tribunal cited previous case law to support that only those paying duty in cash are entitled to cash refunds, while DEPB debits do not qualify for the same. en-us Wed, 12 Apr 2006 00:00:00 +0530 Thu, 12 Jul 2012 10:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119589 The Tribunal upheld the authority's decision to re-credit the refund in DEPB instead of providing a cash refund to the appellants. The decision was based on the appellants not meeting the eligibility criteria for cash refund under Section 27, as they did not pay the duty in cash due to the DEPB exemption. The Tribunal cited previous case law to support that only those paying duty in cash are entitled to cash refunds, while DEPB debits do not qualify for the same. Case-Laws Customs Wed, 12 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119589