https://www.taxtmi.com/caselaws?id=190934 A debit in a duty entitlement pass book under an exemption scheme is not payment of duty in cash or its equivalent. Where the assessment is later set aside, no refund lies for an amount that was never actually paid as duty; the proper consequence is only possible restoration of credit in the pass book. As the scheme had already ceased to operate, even that restoration would confer no present benefit. The refund claim was therefore not maintainable and was correctly rejected. en-us Sun, 07 Feb 2016 00:00:00 +0530 Thu, 09 Mar 2017 21:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190934 A debit in a duty entitlement pass book under an exemption scheme is not payment of duty in cash or its equivalent. Where the assessment is later set aside, no refund lies for an amount that was never actually paid as duty; the proper consequence is only possible restoration of credit in the pass book. As the scheme had already ceased to operate, even that restoration would confer no present benefit. The refund claim was therefore not maintainable and was correctly rejected. Case-Laws Customs Sun, 07 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190934