https://www.taxtmi.com/caselaws?id=271542 The court held that the Central Board of Excise and Customs (CBEC) cannot modify benefits granted under a Customs Act notification through circulars. Circulars imposing additional conditions not present in the original notification were deemed invalid. Refund applications rejected based on such circulars were set aside, directing the Department to grant refunds within four weeks. The court emphasized that statutory notifications, not administrative circulars, govern exemptions. The Petitioner was entitled to the refund of Special Additional Duty paid using Duty Entitlement Passbook (DEPB) scrips. The writ petitions were allowed, with no costs awarded. en-us Mon, 01 Feb 2016 00:00:00 +0530 Sat, 01 Oct 2016 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271542 The court held that the Central Board of Excise and Customs (CBEC) cannot modify benefits granted under a Customs Act notification through circulars. Circulars imposing additional conditions not present in the original notification were deemed invalid. Refund applications rejected based on such circulars were set aside, directing the Department to grant refunds within four weeks. The court emphasized that statutory notifications, not administrative circulars, govern exemptions. The Petitioner was entitled to the refund of Special Additional Duty paid using Duty Entitlement Passbook (DEPB) scrips. The writ petitions were allowed, with no costs awarded. Case-Laws Customs Mon, 01 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271542