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2018 (4) TMI 1260 - HC - Indian LawsExport subsidy on export of sugar - denial of subsidy on the ground that the respondent-BSSKL had sold such sugar to the exporter M/s. Bannari Amman Sugars Limited (BASL) who had imported the raw sugar under the Advance Licence scheme and therefore under SDF Rule 20, such Export Subsidy was not admissible to the Respondent - Gazette Notification dated 21.06.2002 including clause 20 in Chapter-IX of the said Gazette Notification Held that: - From a bare reading of the said Gazette Notification announcing the said export subsidy scheme, there is no exclusion of the manufacturers and sellers of sugars, like respondent- BSSKL, merely because their sale of sugar is to an exporter like BASL, who has exported such sugar out of India. On the contrary, such export of sugar by domestic manufacturers through other Exporters is clearly covered by the said Scheme and the very purpose of this scheme is to encourage such exports and to reduce the cost burden, to defray the internal transport charges out of such export subsidy. The respondent, like BSSKL squarely falls within the scope of words of “domestically manufactured sugar with a view to promoting its export for such period as it deems proper” under Clause-20. The reason assigned by the Government of India in the impugned order Annexure-A dated 09.04.2013 for denying the said export subsidy is that the export of entire quantity of 8130 MTs sugar was made under Advance License and the export of sugar made under Advance License is not admissible for grant of export subsidy under SDF Rule 20, is not at all a tenable reason borne out from the relevant clause SDF 20 or any other clause of the Notification - The said Scheme does not make any such distinction or discrimination in the matter. On the one hand, the Central Government cannot compel a person to sell the sugar to an exporter and on the other hand, deny the export subsidy to it, which is clearly envisaged in the export subsidy scheme itself and there is no such exclusion in the same as is sought to be made out in the impugned order Annexure-A dated 09.04.2013. Appeal dismissed - decided against Revenue.
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