https://www.taxtmi.com/caselaws?id=365555 The Tribunal upheld the impugned order, dismissing the Revenue's appeal regarding the benefit of exemption under Notification No. 89/2005-Cus and the validity of DEPB scrip for duty payment during final assessment. It held that the respondent's duty payment through DEPB at the time of actual debit during final assessment was valid, emphasizing that the DEPB scheme can be treated as duty paid, regardless of the timing of obtaining the DEPB license, as long as the DEPB scrip is produced for debit during duty payment. en-us Wed, 25 Jul 2018 00:00:00 +0530 Mon, 20 Aug 2018 07:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365555 The Tribunal upheld the impugned order, dismissing the Revenue's appeal regarding the benefit of exemption under Notification No. 89/2005-Cus and the validity of DEPB scrip for duty payment during final assessment. It held that the respondent's duty payment through DEPB at the time of actual debit during final assessment was valid, emphasizing that the DEPB scheme can be treated as duty paid, regardless of the timing of obtaining the DEPB license, as long as the DEPB scrip is produced for debit during duty payment. Case-Laws Customs Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365555