https://www.taxtmi.com/caselaws?id=286817 Exports made under an advance licence limited to duty-free furnace oil imports could still qualify for DEPB benefit because the policy did not expressly bar the two schemes being used in that manner. The court noted that the export goods had borne duty on locally procured inputs, while the policy amendments stated that fuel permitted under SION would not be counted in fixing the DEPB rate. It also held that denial based on non-production of original shipping documents was unsustainable where certified copies could be accepted if the originals had already been filed before another authority. The DEPB claim was therefore maintainable and the adverse orders were unsustainable. en-us Fri, 26 Aug 2011 00:00:00 +0530 Mon, 16 Mar 2020 18:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286817 Exports made under an advance licence limited to duty-free furnace oil imports could still qualify for DEPB benefit because the policy did not expressly bar the two schemes being used in that manner. The court noted that the export goods had borne duty on locally procured inputs, while the policy amendments stated that fuel permitted under SION would not be counted in fixing the DEPB rate. It also held that denial based on non-production of original shipping documents was unsustainable where certified copies could be accepted if the originals had already been filed before another authority. The DEPB claim was therefore maintainable and the adverse orders were unsustainable. Case-Laws Customs Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286817