https://www.taxtmi.com/caselaws?id=470812 Service Exports India Scheme duty-scrip applications cannot be rejected solely because the applicant lacked an Import Export Code when services were rendered, following the amendment to paragraph 2.05 of the Foreign Trade Policy 2015-2020. Applications rejected on that basis require fresh reconsideration within three months. The period during which the petitions remained pending will not be counted for limitation. Whether the applications are otherwise barred by limitation remains open for determination. en-us Tue, 25 Apr 2023 00:00:00 +0530 Tue, 11 Aug 2026 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470812 Service Exports India Scheme duty-scrip applications cannot be rejected solely because the applicant lacked an Import Export Code when services were rendered, following the amendment to paragraph 2.05 of the Foreign Trade Policy 2015-2020. Applications rejected on that basis require fresh reconsideration within three months. The period during which the petitions remained pending will not be counted for limitation. Whether the applications are otherwise barred by limitation remains open for determination. Case-Laws Customs Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470812