MEIS claim verification may proceed manually when electronic linkage fails and export details remain verifiable.

MEIS claims against the subject shipping bills could not be processed because export data had not been transferred to the DGFT portal and electronic validation between Customs, DGFT and the bank failed. Where the export particulars and receipt of proceeds were otherwise capable of verification, and the procedure contemplated verification of non-EDI shipping bills on the basis of original shipping bills, manual verification was treated as permissible if the electronic route could not be completed. The authority was directed to explore an electronic solution with NIC and DGFT, and failing that, DGFT and Customs were to verify the transactions manually for processing the MEIS claim.

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Issues: Whether MEIS benefits claimed against the subject shipping bills could be processed despite the failure of electronic data linkage between Customs, DGFT and the concerned bank, and whether manual verification was permissible if electronic validation could not be completed.

Analysis: The claim for MEIS benefits was stalled because the export data had not been transferred onto the DGFT portal and the electronic system could not validate the transactions. At the same time, the exports had already been verified for grant of IGST refund, indicating that the relevant export particulars and receipt of proceeds were capable of verification. The applicable procedure also contemplated verification of non-EDI shipping bills by the Regional Authority on the basis of the original shipping bills before grant of the scrip.

Conclusion: The concerned authority was directed to convene a meeting with NIC and DGFT to find an electronic solution, and failing that, the subject transactions were to be verified manually by DGFT and Customs for processing the MEIS claim.

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