RoDTEP entitlement for restricted sugar exports survives where exports are lawfully permitted under specific regulatory conditions.

Exporters of sugar who obtained specific permission from the Directorate of Sugar and complied with the applicable export-control conditions were treated as entitled to RoDTEP benefits, even though sugar had been placed in the restricted category under the export policy. The Gujarat High Court noted that the exports were made in accordance with notifications issued by the Central Government and the competent authority's conditions, and followed an identical factual matrix already decided by a Coordinate Bench. Denial of RoDTEP solely on the basis of the restricted classification was therefore not justified, and the rebate was directed to be granted for eligible exports made under the specified permissions.

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Issues: Whether exporters of sugar, who had exported the goods with specific permission from the Directorate of Sugar, were entitled to claim RoDTEP benefit despite sugar being placed in the restricted category under the export policy.

Analysis: The petitions concerned exports made during the period when the export policy for sugar had been revised from free to restricted, subject to specific permission from the Directorate of Sugar. The Court noted that the petitioners had exported sugar in accordance with the conditions prescribed by the competent authority and under the notifications issued by the Central Government from time to time. Relying on the identical factual matrix already decided by the Coordinate Bench, the Court held that denial of RoDTEP benefit solely because sugar had been classified as restricted was not justified where the exports were otherwise permitted under the applicable regulatory conditions.

Conclusion: The petitioners were entitled to RoDTEP benefit and the denial of such benefit was not sustainable.

Final Conclusion: The petitions were allowed and the respondents were directed to grant the RoDTEP rebate in respect of the eligible sugar exports made under the specified permissions and conditions.

Ratio Decidendi: Where exports are lawfully permitted under the applicable export-control regime and the conditions for export are satisfied, a subsequent classification of the goods as restricted does not by itself defeat entitlement to the export incentive under the RoDTEP scheme.

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