https://www.taxtmi.com/caselaws?id=393239 Fuel imported duty free under the Advance Licence Scheme on an actual user basis must be excluded from DEPB computation where paragraph 4.9(d) of the Handbook so provides. The article states that this exclusion applies even if the exporter also claimed DEPB benefits on exports made with duty-paid inputs, because the import of fuel alone does not defeat the underlying export obligation. On that footing, the denial of DEPB-linked treatment and consequential action was unsustainable, and the relief granted 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 Fuel imported duty free under the Advance Licence Scheme on an actual user basis must be excluded from DEPB computation where paragraph 4.9(d) of the Handbook so provides. The article states that this exclusion applies even if the exporter also claimed DEPB benefits on exports made with duty-paid inputs, because the import of fuel alone does not defeat the underlying export obligation. On that footing, the denial of DEPB-linked treatment and consequential action was unsustainable, and the relief granted to the importer remained undisturbed. Case-Laws Customs Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393239