https://www.taxtmi.com/circulars?id=1184 When final duty assessed is less than the provisional duty debited to a DEPB scrip, the Customs House must re credit the excess debit to the DEPB scrip as an administrative adjustment, since a DEPB scrip can only be debited to the extent of duty leviable and failure to re credit would amount to an unlawful higher duty charge. en-us Fri, 01 Oct 1999 00:00:00 +0530 Mon, 21 Jul 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1184 When final duty assessed is less than the provisional duty debited to a DEPB scrip, the Customs House must re credit the excess debit to the DEPB scrip as an administrative adjustment, since a DEPB scrip can only be debited to the extent of duty leviable and failure to re credit would amount to an unlawful higher duty charge. Circulars Customs Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1184