2022 (7) TMI 53

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.... R.MAHADEVAN, J. Heard both sides and perused the materials available on record. 2.This appeal is filed by the appellant / Revenue, challenging the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, formulating the following substantial questions of law: (i)Whether the shipping bill filed under drawback can be amended to be filed under MEIS scheme after the exp....

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....ted 29.11.2018 stating that the amendment of the shipping bills cannot be done manually as the intent of the respondent to avail MEIS was not declared at the time of filing of shipping bills. 4.Aggrieved by the said rejection, the respondent preferred an appeal in SEA.C.Cus II No.207/2019, before the Commissioner of Customs (Appeals-II), Chennai, who by order-in-appeal dated 28.03.2019, set aside....

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....efully extracted below : "18. The entitlement to MEIS benefits is governed by the Chapter-III of the Foreign Trade Policy 2015-20 (FTP 2015-20) and accordingly, the scheme for the grant of the benefit will be governed thereunder. In other words, the substantive rights and obligations are created by the MEIS scheme under Chapter-III of the FTP. It also becomes apparent from para 30.4 of the Polic....