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2019 (3) TMI 984 - HC - Customs100% EOU - Release of benefit at 5% under the Merchandise Exports from India Scheme (MEIS) - In case of export, shipping bill is filed claiming applicable and admissible export benefits under the MEIS. According to the petitioner, it is entitled to MEIS benefit at 5% which has been denied - principles of natural justice. Held that:- We find force in the submission of learned counsel for the petitioner that before passing any final orders, the 2nd respondent should have given the petitioners an opportunity to deal with the order-in-original dated 20/11/2018 - From the record it appears that the order-in-original dated 20/11/2018 was received by the petitioner only on 5/12/2018, that is after the impugned order is passed by the 2nd respondent. This Court in the case of AXIOM CORDAGES LTD. VERSUS UNION OF INDIA AND ORS. [2018 (8) TMI 1243 - BOMBAY HIGH COURT] had in clear terms directed the 2nd respondent to consider the Petition and its annexures as a representation of the petitioner and to pass a speaking order after hearing the petitioner. If at all the 2nd respondent wanted to rely upon the order-in-original dated 20/11/2018, the least the 2nd respondent should have done is to give an opportunity to the petitioner to deal with the order-in-original dated 20/11/2018 for considering its effect/impact on the proceedings before the 2nd respondent. The matter is remitted back to the 2nd respondent for a fresh decision on merits and in accordance with law.
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