Court Rules SEIS Benefit Denials Exceeded Authority; Orders Original Adjudication and Appeal Decision u/s 15.

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....Benefit under Service Exports from India Scheme (SEIS) - once it is held that the Impugned Orders have been passed on basis of Instructions which are otherwise ultra vires the Act, the petitioner cannot be denied the benefit of an original adjudication on merits and the decision on an appeal under Section 15 of the Act in accordance with law, and be relegated only to a remedy of review. - HC....