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2015 (10) TMI 2331 - HC - CustomsRecovery of duty credit granted under Served From India Scheme - brand 'Four Seasons' is not an Indian brand - Foreign Exchange Earnings - Petitioner contends that Revenue denied benefits implicitly secured by them under FTP 2009-14 and seek to amend eligibility criteria under SFIS - Power to amend FTP 2009-14 lies only with Central Government and as such SFIS and PIC minutes are contrary to FTP 2009-14 - Held That:- Challenge to impugned SCN as well as PIC minutes would have to fail - Not permissible for authorities adjudicating claims arising to recover from Petitioner SFIS benefits granted till 2007-08 and they are falling within earlier policy framework - Decision made in case of Shri Naman Hotels Private Ltd v/s The Union of India and Others [2015 (9) TMI 564 - BOMBAY HIGH COURT] followed - Decided in favour of Petitioner.
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