Refund of SAD paid via DEPB Scrip is available

Virgo Suitings Pvt Ltd Vs Commissioner of Customs (CESTAT Mumbai)

CESTAT held that benefit of refund of SAD paid u/s. 3(5) of the Customs Tariff Act, 1975 in terms of notification no. 102/2007-CUS as amended by notification no. 93/2008-CUS dated 01/08/2008 is available even if the same is paid through DEPB scrip.

Facts-

The appellant filed refund claims of SAD paid u/s. 3(5) of the Customs Tariff Act, 1975 in terms of notification no. 102/2007-CUS as amended by notification no. 93/2008-CUS dated 01/08/2008. Notably, the Adjudicating Authority sanctioned the refund of duty which was paid in cash and rejected the refund claim in respect of duty which was debited from DEPB License.

Commissioner (A) upheld the order of Adjudicating Authority. Being aggrieved, the present appeal is filed.

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