MEIS export benefit claim cannot be rejected for a missing portal tick when export documents show intent to claim

MEIS export benefit claims should not be denied merely because the exporter failed to tick the "Yes" box in the web portal when the shipping bill and related entries otherwise showed an intention to claim the reward. A rejection based only on that isolated omission is too technical where the export documents, read as a whole, disclose the claimant's intent at the time of export. The claim must therefore be reconsidered afresh on the overall documentary record, and the benefit granted if the intention to claim MEIS was manifested in the export documents.

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Issues: Whether the petitioners' claim for MEIS export benefits could be rejected solely because the exporter failed to tick the "Yes" box in the web portal, despite indicating an intention to claim the reward in the shipping bill and related entry fields.

Analysis: The entitlement under MEIS depends on the exporter's declared intent and the filing requirements in the shipping bill and web portal. The material on record showed that the petitioners had otherwise indicated their intention to claim the export reward, while the omission to tick the "Yes" box resulted in the default "No" setting. A rejection based only on that isolated omission would be mechanical where the overall documents disclose the exporter's intention to claim the benefit. The proper course was therefore to examine the claim on the entirety of the export documents and not to deny it on a purely technical lapse.

Conclusion: The claim could not be rejected merely for not ticking the specific box, and the authorities were directed to reconsider the MEIS claim afresh on an overall assessment of the export documents and grant the benefit if the intention to claim it was manifested at the time of export.

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