https://www.taxtmi.com/caselaws?id=365162 The appellant was held entitled to a cash refund of the Special Additional Duty (SAD) paid by utilizing exemption notification 102/2007-CUS, despite the duty being debited in the Duty Entitlement Pass Book (DEPB) pass book instead of paid in cash. The Member (Judicial) relied on the Delhi High Court's decision in Allen Diesels India Pvt. Ltd. case, establishing that even if duty was debited in the DEPB scrip, refund should be granted in cash under the said notification. The Tribunal's previous judgment in Milton Laminates Ltd. case was distinguished, and the appellant's appeal was allowed for a cash refund based on the settled legal position. en-us Fri, 15 Jun 2018 00:00:00 +0530 Sat, 11 Aug 2018 08:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365162 The appellant was held entitled to a cash refund of the Special Additional Duty (SAD) paid by utilizing exemption notification 102/2007-CUS, despite the duty being debited in the Duty Entitlement Pass Book (DEPB) pass book instead of paid in cash. The Member (Judicial) relied on the Delhi High Court's decision in Allen Diesels India Pvt. Ltd. case, establishing that even if duty was debited in the DEPB scrip, refund should be granted in cash under the said notification. The Tribunal's previous judgment in Milton Laminates Ltd. case was distinguished, and the appellant's appeal was allowed for a cash refund based on the settled legal position. Case-Laws Customs Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365162