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    <title>2026 (7) TMI 1866 - GUJARAT HIGH COURT</title>
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    <description>RoDTEP duty credit was available for qualifying exports made after fulfilment of the applicable conditions under the Foreign Trade Policy and relevant notifications. The notes state that an identical issue had been resolved in favour of exporters, and the respondents accepted that the exporter&#039;s claim was covered by that position. Denial of RoDTEP benefits for the qualifying export period was therefore impermissible.</description>
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      <description>RoDTEP duty credit was available for qualifying exports made after fulfilment of the applicable conditions under the Foreign Trade Policy and relevant notifications. The notes state that an identical issue had been resolved in favour of exporters, and the respondents accepted that the exporter&#039;s claim was covered by that position. Denial of RoDTEP benefits for the qualifying export period was therefore impermissible.</description>
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