https://www.taxtmi.com/caselaws?id=412571 The Tribunal allowed the appeal, concluding that the appellant was entitled to a refund of the duty paid via credit MEIS scripts, aligning with established case law and consistent Departmental decisions. The Tribunal emphasized the similarity between DEPB and MEIS scripts in terms of refund eligibility, stating that once the liability ceases to exist, the credited amount should be refunded in cash. The decision highlighted the acceptance of refund claims involving MEIS scripts when the liability towards the Department is extinguished, indicating a departure from the Department's initial stance. en-us Mon, 13 Sep 2021 00:00:00 +0530 Mon, 18 Apr 2022 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412571 The Tribunal allowed the appeal, concluding that the appellant was entitled to a refund of the duty paid via credit MEIS scripts, aligning with established case law and consistent Departmental decisions. The Tribunal emphasized the similarity between DEPB and MEIS scripts in terms of refund eligibility, stating that once the liability ceases to exist, the credited amount should be refunded in cash. The decision highlighted the acceptance of refund claims involving MEIS scripts when the liability towards the Department is extinguished, indicating a departure from the Department's initial stance. Case-Laws Customs Mon, 13 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412571