TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Court Orders Prompt Processing of Duty Credit Scrips, Sets Deadline for Applications Rectification</h1> <h3>M/s Yukti Export Versus Union of India And Another</h3> M/s Yukti Export Versus Union of India And Another - TMI Issues:Petitioner seeks duty credit scrips for 19 applications, Respondents held up scrips due to DRI letter, 11 applications found defective, Petitioner directed to remove deficiencies, Respondents to process remaining applications within 10 days.Analysis:1. Petitioner's Request for Duty Credit Scrips:The petitioner filed a petition seeking a direction for the issuance of duty credit scrips for 19 applications. The respondents initially held up the scrips citing a letter from the DRI Ahmadabad. However, it was later clarified that there was no directive to withhold the issuance of duty credit scrips. Consequently, the respondents started processing the petitioner's applications for the duty credit scrips.2. Defective Applications and Deficiency Letters:Upon scrutiny, it was found that 11 of the applications submitted by the petitioner were defective. The respondents issued deficiency letters to the petitioner, instructing them to rectify the defects. The judgment directed the petitioner to address the deficiencies as pointed out by the respondents. Once the petitioner complies with the deficiency letters and rectifies the defects, the applications will be processed. The duty credit scrips will be issued if the applications are found to be in order.3. Processing of Applications and Timelines:The judgment specified that the remaining applications, including those still under consideration at the pre-deficiency notification stage, must be processed by the respondents within a period of 10 days. Any deficiencies identified during this process must be promptly communicated to the petitioner for expeditious rectification. Additionally, the petitioner was instructed to address the deficiencies in the 11 applications previously found defective.4. Issuance of Duty Credit Scrips:Upon the petitioner's successful removal of deficiencies and rectification of the applications, the respondents were directed to process the applications and issue the duty credit scrips, where eligible, within four weeks. The writ petition was disposed of based on these terms, with no order as to costs.In conclusion, the judgment addressed the petitioner's request for duty credit scrips, the identification of defective applications, the issuance of deficiency letters, and the timeline for processing the remaining applications. The directive aimed to ensure that the petitioner rectifies any deficiencies promptly to facilitate the issuance of duty credit scrips by the respondents.
TaxTMI 