2017 (9) TMI 906

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....dicating Authority relying on the CBEC Circular No. 18/2013-CUS. Dated 29/04/2013 on the ground that the DEPB strips/reward scheme strips cannot be reused for refund of 4% of SAD. The refund claim was rejected on the ground that in the invoices issued by the respondent, they have not mentioned bill of entry number, therefore, there is no co-relation. The said order was challenged by the respondent before the learned Commissioner (Appeals) who after examining the issue, allowed the refund claim. Aggrieved from the said order, Revenue is before me reiterating the grounds of rejection of refund claim by the Adjudicating Authority. 3. Heard the learned AR and perused the records. 4. I find that the learned Commissioner (Appeals) has examined ....

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....ate issued by the Customs and the manual filing of the Bill of Entry, utilizing the re-credit amount of SAD refund, was allowed up to 30.12.2010. Further, the importers were advised not to reuse of such re-credited SAD amount for payment of 4% SAD. The subsequent Circular No. 18/2013-Customs dated 29.04.2013, extended such date to 30.09.2013 as by the earlier prescribed date of 31.12.2010, the importers could not utilize the re-credited amount of SAD. Therefore, the restriction imposed earlier was for reuse of re-credited 4% SAD for payment of SAD, but I have noticed that the adjudicating authority has stated that 4% SAD was paid utilizing the Focus Product Scheme and therefore have disallowed re-credit on the basis of Circular No. 18/2013-....