https://www.taxtmi.com/caselaws?id=206268 Eligibility for DEPB credit under Group Code No. 66 required fresh examination because a subsequent DGFT clarification bore on the classification of the exported product and had not been considered at the original adjudication. The Tribunal treated that clarification as a relevant later development and found the controversy could not be concluded without reconsideration by the original adjudicating authority. It also noted that the pending show cause notice issued by the DEPB authority was outside the scope of the appeal. The impugned order was set aside and the matter was remitted for fresh decision in accordance with natural justice. en-us Thu, 11 Aug 2011 00:00:00 +0530 Wed, 19 Oct 2011 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206268 Eligibility for DEPB credit under Group Code No. 66 required fresh examination because a subsequent DGFT clarification bore on the classification of the exported product and had not been considered at the original adjudication. The Tribunal treated that clarification as a relevant later development and found the controversy could not be concluded without reconsideration by the original adjudicating authority. It also noted that the pending show cause notice issued by the DEPB authority was outside the scope of the appeal. The impugned order was set aside and the matter was remitted for fresh decision in accordance with natural justice. Case-Laws Customs Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206268