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2019 (2) TMI 1975 - HC - CustomsRejection of petitioner’s claim for duty credit scrips under the Incremental Export Incentivisation Scheme (IEIS), on an annual basis - interpretation of the Notification no. 43 dated 25.09.2013 - petitioner contends that the benefit is not limited to only ₹1 crore but the incentive above that amount is required to bear greater scrutiny - HELD THAT:- The petitioner has already received the benefit to the extent of ₹1 crore and now claims the benefit for the remaining amount of ₹28.17 crores. In view of the decision in M/s Weldone Exim Pvt. Ltd. [2018 (4) TMI 979 - DELHI HIGH COURT], the petitioner would be entitled to the said amount, subject to the respondents carrying out greater scrutiny. The order dated 30.01.2018 passed by respondent no.3 (Addl. DGFT), rejecting the petitioner’s appeal is also set aside. The respondents are directed to re-examine the petitioners request for export incentives in terms of the decision of the Division Bench of this Court in M/s Weldone Exim Pvt. Ltd. - Petition allowed by way of remand.
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