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2022 (7) TMI 723 - MADRAS HIGH COURTDenial of Duty Free Credit Entitlement [DFCE] Certificate to the petitioner - whether the petitioner was status holder or a Star Export House? - HELD THAT:- The petitioner had satisfied the requirements of the amended provisions of the scheme. The stand of the respondents that de hors the amendment, the petitioner should have been a status holder for the year 2002-03 is in negation of the rights conferred on the petitioner under the Amendment and therefore, the said stand cannot be sustained. There will be a direction to the respondents to issue the relevant benefit under the current scheme known as ''Merchandise Exports from India'' Scheme formerly known as ''DFCE Scheme/Target Plus Scheme'' to the petitioner as claimed by the petitioner - petition allowed.
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