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2021 (12) TMI 1470 - GUJARAT HIGH COURTTime limitation - the case is that the time period for physically submitting the application for export benefits is getting time barred - HELD THAT:- Noticing that the time period for physically submitting the application for export benefits is getting time barred on 31.12.2021, the order passed in the earlier matter particularly in Stitchwell Garments [2022 (7) TMI 1449 - GUJARAT HIGH COURT] is followed and the respondents are directed to accept the manual application without prejudice to the rights and contentions raised by the either side. The authority concerned shall also look into the same and decide subject to the final outcome of these writ petitions. This may not create equity in favour of anyone. Let the pleadings be completed on or before 12.01.2022 - Matters to appear on 12.01.2022.
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