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of The petitioner had exported goods eligible for the Merchandise Exports from India Scheme (MEIS) under Chapter 3 of the Foreign Trade Policy and claimed duty drawback u/s 75 of the Customs Act, 1975. There were no records indicating denial of parallel incentives. The export of goods stands confirmed. Courts have been liberal in granting reliefs to exporters under the scheme. Since the petitioner made legitimate exports and was not otherwise disentitled to export incentives under MEIS, the petition was allowed. Respondents were directed to ensure suitable amendment of shipping bills for the petitioner to claim MEIS benefits on exports, without prejudice to the Department's rights to recover incentives if discrepancies are noticed.
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