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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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HC adjudicated a dispute regarding Merchandise Exports from India Scheme (MEIS) scrips for export goods, conditionally permitting 5% FOB value credit. The court mandated that if goods classification ultimately determines a lower benefit percentage, exporters must refund excess amounts utilized under sanctioned scrips. The ruling noted 38 applications at 2% duty credit were unprocessable due to portal visibility issues, with one specific application from 13.06.2020 also unresolvable. The matter was scheduled for compliance review on 29.04.2025, with a provisional authorization subject to potential retrospective adjustment based on final goods classification determination.