SAD Refunds Can't Be Denied For Taking Away Facility Of Re-Crediting DEPB Scrips: Kerala High Court

The Kerala High Court ruled on the re-crediting of Duty Entitlement Pass Book (DEPB) scrips under the Special Additional Duty (SAD) refunds scheme. The court held that once SAD refunds are availed, DEPB credits cannot be re-credited, citing provisions of the Customs Act. The decision emphasizes the irrevocability of SAD refunds once claimed and the legal limits under the relevant customs laws. This case pertains to customs duties and refund mechanisms under Indian law.