2011 (1) TMI 1319

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.....P.S. Ghuman, Advocate, for the Respondent. JUDGMENT This petition seeks a direction to re-credit the refund amount in Duty Entitlement Passbooks (DEPBs) of the petitioner. 2. Case of the petitioner is that it imported goods and paid Customs duty. Customs duty was paid by way of debit in the DEPB Scrips. The petitioner applied for re-credit of the said benefit on the basis of its ent....

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....dated 26-3-2009 itself. As per letter dated 9-11-2010 from the office of Deputy Commissioner of Customs, Ludhiana to the Regional Director General of Foreign Trade, Ludhiana, the request has been made for issuance of duplicate DEPB scrips, as the file was missing at its end. 4. We have heard learned Counsel for the parties. 5. Learned Counsel for the petitioner submitted that in vi....