https://www.taxtmi.com/caselaws?id=298702 Claim for duty credit scrips under the Incremental Export Incentivisation Scheme could not be rejected merely because the amount claimed exceeded the Rs. 1 crore benchmark for the relevant financial year. The Delhi High Court applied the earlier Division Bench ruling and held that the authority had to examine the application with greater scrutiny under the relevant Foreign Trade Policy paragraphs and pass a reasoned order. The rejection order and the appellate rejection were therefore unsustainable. The matter was remitted for fresh consideration, with liberty to call for additional documents, and the claim was not granted outright. en-us Mon, 25 Feb 2019 00:00:00 +0530 Tue, 16 Nov 2021 09:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298702 Claim for duty credit scrips under the Incremental Export Incentivisation Scheme could not be rejected merely because the amount claimed exceeded the Rs. 1 crore benchmark for the relevant financial year. The Delhi High Court applied the earlier Division Bench ruling and held that the authority had to examine the application with greater scrutiny under the relevant Foreign Trade Policy paragraphs and pass a reasoned order. The rejection order and the appellate rejection were therefore unsustainable. The matter was remitted for fresh consideration, with liberty to call for additional documents, and the claim was not granted outright. Case-Laws Customs Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298702