Importer Wins Appeal for Customs Duty Refund Due to Unusable DEPB Scrips After Policy Withdrawal.

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....Refund of Excess Customs Duty paid through RTGS instead of re-crediting it in the DEPB licence - appellant contended that, since DEPB scrips had been withdrawn by the Director General of Foreign Trade, the re-credited scrips cannot be utilized by Artex Textile - Commissioner (Appeals) allowed the appeal of the importer. - There is no infirmity in the order passed by the Commissioner (Appeals) - AT....