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2021 (2) TMI 370 - HC - CustomsMerchandise Exports from India Scheme - export of scented candles - whether classified under Tariff Entry 3406 00 10 and are entitled to MEIS scrips under Entry 2290 and 2291 of the Foreign Trade Policy since Handicraft goods classified are entitled to higher reward rate? - HELD THAT:- It is not in dispute that the matter with regard to the eligibility of MEIS scheme has not attained finality. Hence, respondent No. 4 is not justified in proposing to reject the claim of the petitioner for refund of amount of ₹ 2,74,78,495/- as incomplete and premature as the investigation conducted by respondent No. 4 has not attained finality. Respondent No. 3 ought to have awaited the outcome of the investigation being conducted by respondent No. 4 before issuing the impugned show cause notice proposing to reject the claim for refund. The respondent No. 3 is directed to keep impugned show cause notice as well as the petitioner’s application for refund in abeyance till the investigation is concluded by respondent No. 4 - petition disposed off.
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