https://www.taxtmi.com/caselaws?id=446703 The Tribunal allowed the appeal, ruling that the appellant was unjustly denied the ability to file the Bill of Entry manually, violating principles of natural justice. This denial prevented the appellant from utilizing the DEPB Scrip for duty payment. The Tribunal held that the appellant is entitled to a cash refund equivalent to the DEPB Scrip's value, referencing previous cases that supported refund claims when benefits are surrendered. Consequently, the appellant was granted consequential relief, including the cash refund based on their entitlement under the DEPB Scrip. en-us Wed, 06 Dec 2023 00:00:00 +0530 Sat, 09 Dec 2023 08:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446703 The Tribunal allowed the appeal, ruling that the appellant was unjustly denied the ability to file the Bill of Entry manually, violating principles of natural justice. This denial prevented the appellant from utilizing the DEPB Scrip for duty payment. The Tribunal held that the appellant is entitled to a cash refund equivalent to the DEPB Scrip's value, referencing previous cases that supported refund claims when benefits are surrendered. Consequently, the appellant was granted consequential relief, including the cash refund based on their entitlement under the DEPB Scrip. Case-Laws Customs Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446703