Revenue
Intelligence) that the appellant had used Chapter 3 transferable duty credit
scrips for debiting the customs duty, which were not issued by the DGFT ... found to be engaged in trading of these forged
duty credit scrips as per the impugned order, and this fact of trading of
licences were
that while
investigating a case of fraudulent registration of transferable duty
credit scrips in EDI system which were not issued by DGFT and
consequent utilization ... eleven
(11) duty credit scrips including the said three scrips; that the
proceedings in respect of the three duty credit scrips mentioned
in the SIIB
shall be listed in Appendix 37A of HBPv1
Entitlement 3.13.2 Duty Credit Scrip benefits are granted with an aim to
compensate high transport costs ... notified in Appendix 37A of HBPv1,
shall be entitled for Duty Credit Scrip equivalent to 5% of
FOB value of exports (in free foreign exchange
shall be listed in Appendix 37A of HBPv1
Entitlement 3.13.2 Duty Credit Scrip benefits are granted with an aim to
compensate high transport costs ... notified in Appendix 37A of HBPv1,
shall be entitled for Duty Credit Scrip equivalent to 5% of
FOB value of exports (in free foreign exchange
prays for appropriate
directions to the respondents to forthwith issue duty credit scrip
(authorization) in terms of paragraphs 3.14.4 and 3.14.5 of the
Foreign Trade ... Central Excise Tariff Act, 1985 . The refusal
to issue duty credit scrip to the extent of Rs.6,59,65,508/- by
invoking paragraph
following exports categories/sectors shall be ineligible for Duty Credit
scrip entitlement under MEIS:
(i) Supplies made from DTA units to SEZ units.
(ii) Export ... that:
“The following exports categories/sectors shall be ineligible for Duty
Credit scrip entitlement under MEIS
(i) Supplied made from DTA units
…..
(vii) Exports made
following exports categories/sectors shall be ineligible for Duty Credit
scrip entitlement under MEIS:
(i) Supplies made from DTA units to SEZ units.
(ii) Export ... that:
“The following exports categories/sectors shall be ineligible for Duty
Credit scrip entitlement under MEIS
(i) Supplied made from DTA units
…..
(vii) Exports made
such exports, the incentive is made
available in form of duty credit scrip at the rate of
5% of the FOB value of the exports ... Specified
product exported to specified countries qualify for
such benefits. Duty credit scrip at the specified
rate of the FOB value of the exports would
Lakhs in
preceding financial year shall qualify
for Duty Credit scrip. For Individual
Service Providers, minimum would be
Rs.5 Lakhs.
Entitlement 3.6.4.3 All Service ... other Service
Providers in Tourism Sector) shall be
entitled Duty Credit scrip equivalent
to 10% of free foreign exchange
earned during preceding financial
year. However
petitioner is entitled to duty
credit scrip (Authorization) of Rs.1,35,27,742/- as per
application 12.12.2014 vide Annexure-C at the rate ... petitioner is
entitled to duty credit scrip
(authorization) of 1,35,27,742/- at the
rate of 2 per cent of incremental
3
growth
