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2022 (9) TMI 1588

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..... ongly debited - Merchandise Export from India Scheme (MEIS) / Service Exports from India Scheme (SEIS) scrips - interest - HELD THAT:- An identical issue was considered by this court where the court by order [ 2022 (8) TMI 1489 - BOMBAY HIGH COURT] disposed the petition. Thus, respondents are directed not to auto debit from petitioner s MEIS and SEIS scrips any amount towards Social Welfare Surcha .....

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..... nts to grant the exemption of the Social Welfare Surcharge amount in terms of the Exemption Notification No. 24/2015-CUS dated 8-4-2015 & 25/2015 dated 8-4- 2015." In addition, in prayer clause (e) petitioner is also seeking refund of the Social Welfare Surcharge wrongly debited from the Merchandise Export from India Scheme (MEIS) / Service Exports from India Scheme (SEIS) scrips held by petition .....

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..... 3 In view of the circular, certainly Petitioner will be entitled to re- credit and/or refund of notional social welfare surcharge in the duty credit scrip issued under MEIS in the goods imported by Petitioner. 4 Respondents to do needful within 8 weeks of receiving copy of this order. 5 Petition accordingly stands disposed. 6 In view of the circular, we would add that those parties, who have .....

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