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TMI Blog2021 (4) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... x Case Appeals are dismissed. - T.C.A.Nos.294 to 298 of 2013 - - - Dated:- 31-3-2021 - Hon'ble Mr. Justice M.Duraiswamy And Hon'ble Mrs.Justice T.V.Thamilselvi For the Appellant : Mr.M.Swaminathan, Senior Standing Counsel assisted by Ms.V.Pushpa, Standing Counsel For the Respondent : No appearance COMMON JUDGMENT M.DURAISWAMY, J. Challenging the orders passed in I.T.A.Nos.1390 to 1394/Mds/2012 for the assessment years 1999-2000, 2001-02, 2002-03, 2003-04 2004-05 on the file of the Income Tax Appellate Tribunal, Chennai, D Bench, the Revenue has filed the above appeal. 2.The above appeals were admitted on the following substantial question of law: Whether on facts and circumstances of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefits. Those were: a)he had an option to choose either the duty drawback or the Duty Entitlement Pass Book Scheme, being the Duty Remission Scheme; and b)the rate of drawback credit attributable to the customs duty was higher than the rate of credit allowable under the Duty Entitlement Pass Book Scheme, being Duty Remission Scheme. 2. All the respondents in these SLPs, who are the exporters, belong to the second category. They filed the writ petitions challenging conditions mentioned in third and fourth proviso to Section 80 HHC(3). In fact it was their precise contention that these conditions are severable and therefore these two conditions should be declared ultra vires and severed. The rationale behind seeking such a pray ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt judgment these SLPs are filed by the Union of India. Mr. Mukul Rohtagi, learned Attorney General for India submits that once the prayer made was to severe the aforesaid two conditions as onerous and ultra vires, the High Court should have couched the reliefs in terms of that prayer only, instead of stating that the operation of the Section would be given effect to prospectively only and these conditions would not operate retrospectively. At the same time, he accepts that the legal position would be that those exporters with turnover of rupees less than ₹ 10 crores and other like the respondents with turn over of more than ₹ 10 crores would be at par and both would be entitled to the benefits. 5. We find that in essence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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