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TMI Blog2020 (3) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... o account while fixing the DEPB rate for such products against which fuel has been allowed as an input. The petitioner has imported fuel under the Advance Licence Scheme and even admittedly he has not imported any other raw material under that scheme. The petitioner has not availed any benefit under the Advance Licence Scheme. Once the petitioner fulfills the export obligations of ₹ 30 crorers on the cost of ₹ 2.10 crores, he has incurred for importing fuel. Though the petitioner availed the benefit under the Advance Licence Scheme to import fuel as is clear in the aforesaid amended provision that has to be excluded from the said scheme. Appeal dismissed. - WRIT APPEAL NO.1353 of 2012 (GM-RES) - - - Dated:- 4-2-2020 - MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r are at a risk of delay in supplying all their export orders which will expose them to penalties, losses and a loss of both reputation and customers; lead to idling of approximately 500 permanent and temporary workers. The petitioner say and submit that to offset the high power cost, they obtained an Advance Licence for import of duty free fuel (Furnace Oil) on Actual User Condition, as permitted under the General Note for Fuel Policy, subject to the terms and conditions set out in Chapter 4 of the Foreign Trade Policy. It is to be noted that the petitioner have not availed any Advance Licence facility for import of any other raw material listed in the SION for manufacturing the HCGMB. That Chapter 4 of FTP contains the provisions relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under DEPB and Advance Licenses in respect of the same export goods. This is more so, when as stated hereinabove, duty paid materials/inputs were used in the manufacture of goods for export and as per well recognized and time tested policy of the Government of India with taxes are not exported, upon export of the said goods, the petitioner applied for DEPB since the said goods exported by the petitioner carried duty paid raw materials/inputs on which duty was paid and barring Furnace Oil, duty free benefit was not availed in respect of the other raw materials/inputs permissible under the said norms. Despite the fact that the petitioner fulfilled the export obligation in time and as per the quantity and value endorsed on the said license ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10th July, 2007, the petitioner informed the respondents that they had exported the goods to the tune of ₹ 43.25 crores as against the obligations to export goods worth ₹ 40 crores. While the appeal before the Additional Director General is pending, the second respondent issued a Demand Notice dated 25th July, 2007 in respect of the second license bearing No.710039056 dated 11th July, 2005 on the ground that although the export obligation period expired on 11th July, 2007 no export documents to show fulfillment of the export obligation had been submitted in terms of paragraph 4.25 of the Handbook of Procedures (hereinafter referred to as the Handbook ). The petitioner also has two other Advance Licenses bearing Nos.71004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed the order passed by the appellate authority and set aside the order of the appellate authority and issued a mandamus directing the respondent to accept exports affected by the petitioner directly or indirectly towards fulfillment of the obligation under the impugned advance licence as well as the benefit of DEPB which he has already claimed against the exports and further directed the respondents to restore the Import and Export Code of the petitioner and withdraw the cancellation of advance licence and also further directed to refund the amount forthwith. 4. The respondents aggrieved by the order passed by the learned Single Judge have filed this appeal. 5. We have perused the records and order passed by the learned Single Judge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titlement as per the General Note for Fuel in the Handbook of Procedures (Vol.2) would be made to the Advance Licensing Committee along with the requisite date in Appendix 10 H pertaining to the Data Sheet for Fuel Rate . The Advance Licence holders wishing to procure the fuel indigenously m ay apply for an Advance Release Order of Back to Back Inland Letter of Credit. The indigenous supplier supplying fuel shall be entitled for deemed export benefits given in para 8.3(a), (b) (c) of the Policy. In case the indigenous suppliers is now willing to avail of DE benefits under such supplies of fuel to the Advance Licence holder, he may issue a disclaimer on the basis of which the Advance Licence holder can avail of the deemed export benefits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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