https://www.taxtmi.com/caselaws?id=271685 Special Additional Duty refund under Notification No. 102/2007-Cus could not be denied merely because the duty was paid through duty credit scrips. The notification did not require cash payment as a condition for refund, and Board circulars could not create a substantive restriction not found in the notification. Those circulars only regulated the preference for cash payment and the manner and time for use of re-credited scrips. Procedural limits on re-credit could not override the refund benefit otherwise available under the exemption notification. en-us Tue, 22 Dec 2015 00:00:00 +0530 Sat, 13 Feb 2016 10:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271685 Special Additional Duty refund under Notification No. 102/2007-Cus could not be denied merely because the duty was paid through duty credit scrips. The notification did not require cash payment as a condition for refund, and Board circulars could not create a substantive restriction not found in the notification. Those circulars only regulated the preference for cash payment and the manner and time for use of re-credited scrips. Procedural limits on re-credit could not override the refund benefit otherwise available under the exemption notification. Case-Laws Customs Tue, 22 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271685