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TMI Blog2023 (12) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... (s) No. 2,8 : Notice Served By DS COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] Heard learned advocate Mr. Abhishek Rastogi for learned advocate Mr. Bhavesh Chokshi for the petitioners and learned advocate Mr. C. B. Gupta for the respondent No. 6. [2] Rule returnable forthwith. Learned advocates waive service of notice of rule for the respective respondents. [3] Having regard to the controversy in narrow compass and with the consent of learned advocates for the respective parties, both the petitions are taken up for hearing. [4] By these petitions under Article 226 of the Constitution of India, the petitioners have prayed for the following reliefs: "(a) issue a writ of mandamus or any other writ, ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valid shipping bills as such rebate under the said RoDTEP scheme is in the form of transferrable duty credit / electronic scrips. [5.4] The respondents authorities issued Notification No. 10/2015- 2020 dated 24th May 2022, in exercise of its powers under Section 3 read with Section 5 of the FTDR Act, as amended, read with paragraph 1.02 of Chapter 1 to the FTP and paragraph 2.01 of Chapter 2 to the FTP read with Notification No. 40/2015-20 dated 28th October 2022, whereby the export policy of sugar, particularly, products bearing ITC(HS) Code 17011490 and 17019990 at Serial No. 93 of Chapter 17 of ITC (HS), Schedule 2 had been revised inasmuch as the same had been relegated to "restricted" category from 1st June 2022 till 31st October 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to claim the RoDTEP Scheme benefit in respect of the exports of white refined sugar at the rate permissible. Even if such benefit is not claimed or mentioned in the shipping bills, the petitioner is permitted to make necessary application seeking such benefit in respect of the consignments concerned. (ii) The passage of time in making such applications which would occur as amount would not be mentioned in the shipping bills, would not render the claim of the petitioner time barred. (iii) The non-mentioning of the claim of the benefit in the shipping bill by the petitioner shall also not be treated as waiver on part of the petitioner by the authorities. (iv) The authority shall process the claim of the petitioner for RoDTE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. Union of India reported in 1994 (74) E.LT. 782 (S.C.), to submit that it is for the Government to continue the exemption or not and such prerogative of the Government is in public interest is a matter of policy and the Court would not bind the Government to its policy for all times to come irrespective of the satisfaction of the Government that a change in the policy was necessary in the public interest. [9] Having heard the learned advocates for the respective parties and having considered the facts of the case which are identical to the case of M/s. Shree Renuka Sugars Ltd. (supra), we are of the opinion that the respondents could not have denied the benefit of rebate under the RoDTEP scheme to the petitioners, more particularly, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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