https://www.taxtmi.com/caselaws?id=470811 SEIS benefits under the Foreign Trade Policy 2015-20 cannot be denied merely because a service exporter lacked an active Importer Exporter Code when services were rendered or exported. Paragraph 2.05 requires service providers to hold an Importer Exporter Code when claiming Chapter 3 benefits, rather than at the time of export. Where the same issue has already been conclusively resolved in the claimant's earlier proceedings and no new basis for denial exists, the SEIS claim remains admissible. en-us Tue, 12 Sep 2023 00:00:00 +0530 Tue, 11 Aug 2026 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470811 SEIS benefits under the Foreign Trade Policy 2015-20 cannot be denied merely because a service exporter lacked an active Importer Exporter Code when services were rendered or exported. Paragraph 2.05 requires service providers to hold an Importer Exporter Code when claiming Chapter 3 benefits, rather than at the time of export. Where the same issue has already been conclusively resolved in the claimant's earlier proceedings and no new basis for denial exists, the SEIS claim remains admissible. Case-Laws Customs Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470811