Pending export obligation disputes remained eligible for regularisation and refund when application was filed before the policy cut-off date.

The Public Notice dated 12-8-2013 extended regularisation of default in export obligation and consequential refund to pending cases, subject to completion of payment by 31-3-2014. Where the claimant had paid the customs duty and excess interest, applied before the cut-off date, and the matter had been remanded without any fresh order thereafter, the dispute remained live and could not be treated as concluded. On that basis, eligibility for the benefit could not be ed on the ground of finality, and the request had to be verified and considered under the Public Notice.

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Issues: Whether the petitioner was entitled to avail the benefit of the Public Notice dated 12-8-2013 for regularisation of default in export obligation and consequential refund, despite the respondent's contention that the matter had already concluded.

Analysis: The Public Notice applied to all pending cases of default in meeting export obligation and required completion of payment on or before 31-3-2014. The petitioner had already paid the customs duty and excess interest, and had applied for relief before the cut-off date. The matter had been remanded by the Appellate Authority and no fresh order had been passed thereafter, so it could not be treated as concluded. On that basis, the proceeding remained pending or live for purposes of the Public Notice, and the respondent's objection to eligibility was untenable.

Conclusion: The petitioner was entitled to have its application verified and considered for regularisation and consequential refund in terms of the Public Notice.

Final Conclusion: The writ petition succeeded, and the respondents were directed to process the petitioner's request in accordance with the Public Notice and the applicable eligibility conditions.

Ratio Decidendi: Where a matter remains pending after remand and the claimant applies within the stipulated time under a policy applicable to pending cases, eligibility for the benefit cannot be denied on the ground that the dispute had already concluded.

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