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2023 (7) TMI 326 - GUJARAT HIGH COURTBenefit under MEIS scheme - amendment in the shipping bills to claim benefit under MEIS scheme - correction of technical error by allowing selection table `yes’ for shipping bill to be under reward scheme. HELD THAT:- In the present case, the petitioner has already mentioned in the invoice that he has opted for the benefit under the MEIS scheme and has clearly mentioned in the invoice that I/WE hereby declare that we intend to claim benefit of merchandise exports from India scheme MEIS - merely a technical lapse would not debar the petitioner from availing the benefits under the scheme which has been floated by the respondent authorities. The rejection of the benefits is merely a technical rejection based on noncompliance of clauses of the procedure which the respondent authorities could have avoided and could have granted the benefit under the scheme and could have amended the shipping bills - the petitioner has already mentioned in the shipping invoice and has declared its intention to avail the benefits of the MEIS scheme. Thus, merely an error of clicking `No’ instead of ‘Yes’ does not debar the petitioner from availing the benefits under MEIS scheme. More particularly, the communication reveals that the intention of the petitioner was to avail the benefit of MEIS. The decision of the respondents is erroneous and requires an interference by this Court. The petitioner – company is entitled to claim the benefit under MEIS scheme and hence impugned order is set aside - The concerned respondents are also directed to amend the shipping bills and also further directing the respondents to allow the modification in online system to enable the petitioner to correct the technical error by allowing selection table `Yes’ for shipping bills to be under reward scheme and thereby process the application to grant export incentives under MEIS scheme to the petitioner. Petition allowed.
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