https://www.taxtmi.com/caselaws?id=269274 Refund of Special Additional Duty by re-credit in licences or scrips was held admissible where the re-credit and utilisation were completed within the extended time permitted by departmental circulars, and the claims satisfied Notification No. 102/2007-Cus. The exemption notification conferred a substantive entitlement that could not be curtailed by circular instructions, while the circulars could regulate only procedure. The sanction of refund by way of re-credit was therefore proper, and the Revenue's challenge failed. en-us Wed, 20 Aug 2014 00:00:00 +0530 Sat, 12 Dec 2015 11:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269274 Refund of Special Additional Duty by re-credit in licences or scrips was held admissible where the re-credit and utilisation were completed within the extended time permitted by departmental circulars, and the claims satisfied Notification No. 102/2007-Cus. The exemption notification conferred a substantive entitlement that could not be curtailed by circular instructions, while the circulars could regulate only procedure. The sanction of refund by way of re-credit was therefore proper, and the Revenue's challenge failed. Case-Laws Customs Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269274