https://www.taxtmi.com/caselaws?id=393239 Duty-free fuel imported under the Advance Licence Scheme on an actual-user basis must be excluded when fixing the DEPB rate for corresponding export products under paragraph 4.9(d) of the Handbook of Procedures. Where only fuel was imported under the licence and the remaining inputs used in exported goods were duty paid, a simultaneous DEPB claim did not by itself negate fulfilment of the export obligation. Exports using duty-paid inputs remained eligible for discharge of that obligation, making denial of DEPB-linked treatment and consequential action unsustainable. The writ appeal failed and relief to the importer remained undisturbed. en-us Tue, 04 Feb 2020 00:00:00 +0530 Wed, 11 Nov 2020 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393239 Duty-free fuel imported under the Advance Licence Scheme on an actual-user basis must be excluded when fixing the DEPB rate for corresponding export products under paragraph 4.9(d) of the Handbook of Procedures. Where only fuel was imported under the licence and the remaining inputs used in exported goods were duty paid, a simultaneous DEPB claim did not by itself negate fulfilment of the export obligation. Exports using duty-paid inputs remained eligible for discharge of that obligation, making denial of DEPB-linked treatment and consequential action unsustainable. The writ appeal failed and relief to the importer remained undisturbed. Case-Laws Customs Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393239