RoDTEP duty credit for qualifying exports cannot be denied where applicable Foreign Trade Policy conditions are fulfilled.

RoDTEP duty credit was available for qualifying exports made after fulfilment of the applicable conditions under the Foreign Trade Policy and relevant notifications. The notes state that an identical issue had been resolved in favour of exporters, and the respondents accepted that the exporter's claim was covered by that position. Denial of RoDTEP benefits for the qualifying export period was therefore impermissible.

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Issues: Whether RoDTEP duty credit could be denied for the petitioner's qualifying exports during the relevant export period.

Analysis: The claim was governed by the RoDTEP framework under the Foreign Trade Policy and the relevant notifications. The substantially identical issue had already been resolved in favour of exporters where exports were made after fulfilling the applicable conditions. The respondents conceded that the present claim was squarely covered by that decision.

Conclusion: The petitioner was entitled to RoDTEP duty credit for the qualifying exports; denial of the benefit was impermissible.

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