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    <title>2021 (10) TMI 944 - MADRAS HIGH COURT</title>
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    <description>Entitlement to EPCG benefits depends on verification by the competent licensing authority of compliance with scheme conditions and supporting export evidence; the mere omission of the licence number in free shipping bills is not conclusive. The Madras High Court therefore left the matter for fresh determination by the DGFT, directing it to examine the export documents, hear the petitioner, and decide the claim on merits after completing the enquiry.</description>
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      <description>Entitlement to EPCG benefits depends on verification by the competent licensing authority of compliance with scheme conditions and supporting export evidence; the mere omission of the licence number in free shipping bills is not conclusive. The Madras High Court therefore left the matter for fresh determination by the DGFT, directing it to examine the export documents, hear the petitioner, and decide the claim on merits after completing the enquiry.</description>
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