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    <title>2024 (9) TMI 512 - MADRAS HIGH COURT</title>
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    <description>Actual exports of fruit pulp and allied goods, being otherwise eligible under the Foreign Trade Policy 2015-20, entitled the exporter to claim Merchandise Exports from India Scheme benefit. The benefit could not be denied merely because the shipping bills initially showed no claim in the reward column, especially where drawback had also been claimed and no material showed disentitlement or misuse. Shipping bill amendment was permitted to facilitate the substantive export incentive claim, and delay in seeking amendment was not treated as a bar on the facts found.</description>
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