https://www.taxtmi.com/caselaws?id=443112 Export incentive claims under MEIS should not fail solely because a shipping bill incorrectly marked "NO" instead of "YES" in the reward column where the exporter had made eligible exports and the intention to claim the benefit was otherwise clear. The Gujarat HC treated the declaration mistake as a procedural lapse on the facts presented and accepted that a technical or system-related error could not defeat a substantive entitlement. The impugned rejection of the MEIS claims was therefore unsustainable, and manual processing could be directed to implement the scheme benefit. en-us Fri, 08 Sep 2023 00:00:00 +0530 Mon, 01 Apr 2024 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443112 Export incentive claims under MEIS should not fail solely because a shipping bill incorrectly marked "NO" instead of "YES" in the reward column where the exporter had made eligible exports and the intention to claim the benefit was otherwise clear. The Gujarat HC treated the declaration mistake as a procedural lapse on the facts presented and accepted that a technical or system-related error could not defeat a substantive entitlement. The impugned rejection of the MEIS claims was therefore unsustainable, and manual processing could be directed to implement the scheme benefit. Case-Laws Customs Fri, 08 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443112