https://www.taxtmi.com/caselaws?id=171989 DGFT clarification governed entitlement to DEPB export incentive where exports were made before 28-07-2000, and the later clarification dated 13-06-2003 preserved the benefit under serial No. 91 for such exports. On that basis, the excess incentive paid under protest was refundable, and the claim could not be denied merely because the earlier order had not been separately challenged. The protest remained unvacated, so the refund objection failed. The Tribunal also relied on a similar case in granting the same relief. en-us Mon, 08 Oct 2012 00:00:00 +0530 Tue, 11 Aug 2015 19:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171989 DGFT clarification governed entitlement to DEPB export incentive where exports were made before 28-07-2000, and the later clarification dated 13-06-2003 preserved the benefit under serial No. 91 for such exports. On that basis, the excess incentive paid under protest was refundable, and the claim could not be denied merely because the earlier order had not been separately challenged. The protest remained unvacated, so the refund objection failed. The Tribunal also relied on a similar case in granting the same relief. Case-Laws Customs Mon, 08 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171989