2011 (8) TMI 364

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....his appeal is directed against Order-in-Original No. 04/Commissioner/2007, dt.01.03.07. Heard both sides on personal appear. 2. The issue involved in this case is regarding eligibility of the appellant for benefit of DEPB credit under Group Code No.66 of Exim Policy 1997-2002. The period involved in this case is July 1998 - June 2003. The appellant wants to claim the benefit of Sl. No.2 of Grou....

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....d in detail in 3rd DEPB Committee meeting held on 29.07.08. The DEPB Committee noted that consequent upon the action initiated by the Customs Authorities asking for refund of excess benefit of DEPB availed by the firm M/s. Hirawati Marine Product Pvt. Ltd. (formerly M/s. Amar Cold Storage) in view of claim under DEPB entry at S.No.2 instead of 1, the firm approached the Grievance Redressal Committ....

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....1.3.2002 undecided. Committee members also noted that in terms of Public Notice No.47 dated 9.2.2004, subsequently the word "Meat" was removed from the description given at Sl.No.1 and 2/66 because the confusion was due to the word "Meat" appearing in Sl.No.1 & 2/66 of DEPB Rate Schedule for the period from 1.4.1997 to 31.3.2002. In view of the above facts and intention thereof, the Committee felt....

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....PB credit which is still pending for disposal.  5. After giving due consideration to the submissions made by both sides, we are of the considered view that the issue needs to be reconsidered by the adjudicating authority, in the view of the clarification given by the DGFT Authorities vide the letter dated 09.01.09. Show cause notice issued by the DEPB Authority is not within our domain. ....