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2019 (11) TMI 777 - HC - CustomsDirection to issue a fresh certificate for unused value of the said Duty Free Credit Entitlement Certificate - Benefits under SFIS - HELD THAT:- It is undisputed fact that the petitioner is an Indian Company, incorporated under the provisions of the Indian Companies Act, 1956, which is engaged in providing healthcare services at its hospital to patients to patients in India and also to patients who come to the petitioner’s hospital for medical treatment in India from abroad. It is the specific case of the petitioner that in pursuance to ‘Served from India Scheme’ to avail benefits enumerated in the “Foreign Trade Policy, 2004- 2009’ of the Government of India has filed an application on 22.03.2012 for issue of Duty Free Credit Entitlement Certificate in respect of eligible transactions of the petitioner during the period between 01/04/2008 and 31/03/2009 along with relevant documents. A careful perusal of Annexure-A clearly indicates that the fourth respondent before passing the order has not considered the details furnished by the petitioner as per Annexures F & K, absolutely no discussion is made about the documents and information furnished by the petitioner and also the fourth respondent has not considered the details mentioned and documents produced along with the reply letter made by the petitioner as per Annexure-K, dated 08.04.2013 and as per Annexure-F, dated 12.06.2013. Absolutely no discussion is made with regard to contentions raised by the petitioner that how they are not entitled for the benefits under “Served From India Scheme”. If the fourth respondent has considered the reply made by the petitioner along with the documents, the fourth respondent ought to have given an opportunity of being heard instead of passing the order which is not a speaking order. Therefore, the impugned order passed by the fourth respondent cannot be sustained - matter remanded to fourth respondent with a direction to provide an opportunity of hearing - Petition allowed by way of remand.
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