9911796707
TMI Blog1993 (6) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... ensatory support on export of certain textile items both to quota countries and non-quota countries. The quota countries are those in respect of whom a certain quota is settled. The items which a country desires to import are known as quota items. It is open for the exporter to send quota items as well as non-quota items both to countries which are quota countries or non-quota countries. It is not in dispute that in respect of export of blended yarn, cash compensatory support was not available up to September 22, 1988. 2. On September 22, 1988, Government of India published circular inter alia providing that cash compensatory support on export of blended yarn will be permitted at the rate of 8% on FOB value. This cash compensatory support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri Bharucha, learned counsel appearing on behalf of the petitioners, submitted that by circular dated September 22, 1988, Government of India had granted cash compensatory support on export of blended yarn. It was urged that by another circular issued on the same day, the rates of cash compensatory support on textile items were reviewed and additional cash compensatory support of 5% was granted. The learned counsel urged that reading the two circulars together, it must be concluded that in respect of export of blended yarn, the exporter is entitled to additional 5% of cash compensatory support. Shri Bhabha, learned counsel appearing on behalf of the department on the other hand urged mat there is intrinsic evidence in the circular provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those items which were enjoying cash compensatory support prior to September 22, 1988. The contention urged on behalf of the petitioners that the intention is not clear and as the two circulars are issued on the same day, it must be assumed that the additional support is available also to item of blended yarn, cannot be accepted. In our judgment, the claim of the respondents that the additional support of 5% is not available in respect of export of blended yarn deserves acceptance. 4. Shri Bharucha then submitted that the respondents continued to grant additional cash compensatory support of 5% on export of blended yarn for the period commencing from September 22, 1988 and ending with July 2, 1991. The learned counsel submitted that it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the return and urged that the payment was required to be made to the exporters within 24 hours of submission of the relevant export documents and therefore the respondents made the payment without any pre-audit. It was claimed that the pre-audit was not possible because of large number of applications, even though there is a provision in the scheme for such pre-audit. The learned counsel urged that it was only on post-auditing that it was realised that payment of additional cash compensatory support on blended yarn was not available. Shri Bhabha submits that as the respondents have made an inadvertent mistake, the petitioners should be compelled to return back the advantage secured. We are not inclined to accede to the submission of the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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