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2022 (7) TMI 723

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..... 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. - WP.No.3264/2016 - - - Dated:- 5-7-2022 - Honourable Mr.Justice R.Subramanian For the Petitioner : Mr.Joseph Prabakar For the RR 1 to 3 : Mr.V.Chandrasekaran Senior Panel Counsel for Government of India ORDER (1) The challenge in the writ petition is to the denial of Duty Free Credit Entitlement [DFCE] Certificate to the petitioner .....

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..... s it clear that it would be entitled to the DFCE benefits in relaxation of the policy if required. However, the petitioner's application for issue of DFCE Certificate was rejected on 27.02.2013. The petitioner challenged the said rejection in WP.No.7270/2014 mainly on the ground that the rejection is opposed to the Amendment of the Policy issued on 07.04.2005 under Public Notice No.69/2004-09. This Court while setting aside the order, directed the respondents to re-consider the application of the petitioner in the light of the Amendment introduced by the Public Notice referred to above. The operative portion of the order of this Court dated 12.02.2015 reads as follows:- ''6.It is to be pointed out that though an opportunity .....

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..... cheme will be applicable to status holders who where also status holders as on 31.03.2003 and who had achieved minimum export turnover of Rs.25 Crores in the year 2003-2004. Amended Provision The scheme will be applicable in status holders/Star Export House who had achieved minimum export turnover of Rs.25 Crores in the year 2003-04. (7) According to Mr.Joseph Prabakar, learned counsel for the petitioner, the result of the amendment would be that in order to claim the benefit, the applicant need not be a status holder as on 31.03.2003. It is enough if he is recognized as a Star Export House and achieved a minimum export turnover of Rs.25 Crores in the year 2003-04. It is t .....

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..... ispute is as to whether the petitioner was status holder or a Star Export House. The said question is answered by the order of the very Department made on 16.06.2006 wherein the petitioner has been recognized as a Star Export House as on 01.04.2003. Therefore, it is clear 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, I am unable to sustain the said stand. (11) The writ petition will stand allowed. The order impugned is set aside. There will be a direction to the respondents to .....

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