https://www.taxtmi.com/caselaws?id=388546 MEIS export benefit claims should not be denied merely because the exporter failed to tick the "Yes" box in the web portal when the shipping bill and related entries otherwise showed an intention to claim the reward. A rejection based only on that isolated omission is too technical where the export documents, read as a whole, disclose the claimant's intent at the time of export. The claim must therefore be reconsidered afresh on the overall documentary record, and the benefit granted if the intention to claim MEIS was manifested in the export documents. en-us Wed, 13 Nov 2019 00:00:00 +0530 Mon, 23 Mar 2020 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388546 MEIS export benefit claims should not be denied merely because the exporter failed to tick the "Yes" box in the web portal when the shipping bill and related entries otherwise showed an intention to claim the reward. A rejection based only on that isolated omission is too technical where the export documents, read as a whole, disclose the claimant's intent at the time of export. The claim must therefore be reconsidered afresh on the overall documentary record, and the benefit granted if the intention to claim MEIS was manifested in the export documents. Case-Laws Customs Wed, 13 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388546