2023 (12) TMI 387

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....ok import and export the finished goods. In the month of October, 2010, the appellant exported iron ore pellets vide two manually filed shipping Bills of Entry both dated 12.10.2010 & 15.10.2010 to the Customs House, Paradeep, on payment of the applicable export duty. 2.1 With regard to such export, the appellant applied for DEPB scrip under Para 4.3 of FTP 2009-14 read with Para 4.37 to 4.43 of the HBP  Volume I, 2009-14. Accordingly, the Joint Director of Foreign Trade, Paradeep Port, issued such DEPB post export authorization dated 12.02.2014 for a duty credit of Rs.22,44,375/- for utilization towards import of goods. Such DEPB license was issued in physical form and duly registered by the Paradeep Customs House on 27.03.2014. ....

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....erwise be used for payment of Customs duty on imports. It is his submission that in terms of Section 46 of the Customs Act, 1962, they are entitled to file Bill of Entry manually and to utilize for DEPB Scrip for payment of duty, but the same was denied to them. It is further submitted that as the DEPB Scrip has been withdrawn, in that circumstances, at the present appellant is not able to utilize DEPB Scrip. In that circumstances, the cash refund be granted to them in the light of the decisions of this Tribunal in the cases of Commissioner of Customs & Excise, Patparganj, Delhi Vs. Artex Textile Private Limited reported in 2020 (374) ELT 122 (Tri.-Del.) & Commissioner of Customs, New Delhi, TKD Export Vs. Sel Manufacturing Company Limited ....