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Merchandise Export from India Scheme (MEIS) - Amendment in the shipping bill - entitlement to incentives on the realized Free On Board (FOB) value of exports - No technicality can mar the right of the parties which otherwise accrued under the substantive law. Here when genuineness of the export and entitlement of petitioner otherwise is not in any manner disputed, this technical glitch shall in no manner hamper the request of the petitioner of getting benefit. - HC