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    <title>2023 (12) TMI 1114 - GUJARAT HIGH COURT</title>
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    <description>Exporters of sugar who obtained specific permission from the Directorate of Sugar and complied with the applicable export-control conditions were treated as entitled to RoDTEP benefits, even though sugar had been placed in the restricted category under the export policy. The Gujarat High Court noted that the exports were made in accordance with notifications issued by the Central Government and the competent authority&#039;s conditions, and followed an identical factual matrix already decided by a Coordinate Bench. Denial of RoDTEP solely on the basis of the restricted classification was therefore not justified, and the rebate was directed to be granted for eligible exports made under the specified permissions.</description>
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    <pubDate>Wed, 29 Nov 2023 00:00:00 +0530</pubDate>
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      <title>2023 (12) TMI 1114 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=447430</link>
      <description>Exporters of sugar who obtained specific permission from the Directorate of Sugar and complied with the applicable export-control conditions were treated as entitled to RoDTEP benefits, even though sugar had been placed in the restricted category under the export policy. The Gujarat High Court noted that the exports were made in accordance with notifications issued by the Central Government and the competent authority&#039;s conditions, and followed an identical factual matrix already decided by a Coordinate Bench. Denial of RoDTEP solely on the basis of the restricted classification was therefore not justified, and the rebate was directed to be granted for eligible exports made under the specified permissions.</description>
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