TaxTMI 
TaxTMI 
2023 (4) TMI 789
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.... V. ANJARIA ) Heard learned advocate Mr.Paresh Dave for the petitioner, learned advocate Mr.Utkarsh Sharma and learned advocate Mr.Priyank Lodha for the respective respondents. 2. The prayers advanced in the present petition are as under, "(i) To prohibit the Respondents, their servants and agents from taking any coercive actions of recovery against the Petitioner for export benefits allowed during 1st June 2022 to November, 2022 under RoDTEP Scheme. (ii) To hold and declare that the Petitioner is entitled to export benefit of RoDTEP Scheme for exports of While Refined Sugar even for the period commencing from 1st June, 2022. (iii) To permit the Petitioner to lodge claim for export benefits under RoDTEP in s....
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....TEP) under the foreign trade policy whereby the duty credit at the fixed rate in respect of the specified goods exported is allowed. For the goods- refined sugar the said benefit is allowed at the rate of 0.5% of the value of the exported goods. For the petitioner who is one of the manufacturers and exporters of the refined white sugar seeks entitlement to the said RoDTEP benefit. 3.1 It is not in dispute that from January 2021 to June 2022, the duty under the RoDTEP Scheme came to be allowed to the petitioner in respect of the consignments which were containing the refined sugar. It appears that Notification dated 24.5.2022 came to be issued by the Director General of Foreign Trade limiting quota of export of sugar as part of the policy....
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....or export. It has been given out that the exporter will not be submitting the claim of benefit in the shipping bills without claiming the actual benefit. 3.5 In other words, the exporters were stopped from advancing their prior claim for getting their benefit but were compelled to get their claim adjudicated. The petitioner has stated that in view of such insistence, it had no option but to lodge the shipping bills on the system without claiming the benefit of RoDTEP Scheme thereunder. It is stated that as many as 127 shipping bills and even further, involving duty credit aggregating to Rs.2.10 crores approximated, have been submitted, however without claiming the benefit under RoDTEP Scheme, though as per the case of the petitioner, the....
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.... of the scheme by submitting such claim in the shipping bills itself. 4.1 It was submitted that when the petitioner is prevented from lodging the claim for benefit of RoDTEP Scheme, at the juncture of forwarding the shipping bills itself, subsequently the authorities may treat the claim of the petitioner for the benefit either to have been waived or as time barred. 4.2 On the other hand, learned advocate for the respondent submitted that the petitioner is not totally denied its right to claim the benefit, however as a matter of policy, in the shipping bills the benefit is not permitted to be claimed. It is submitted that the petitioner may claim the benefit in respect of each consignment of export of the refined white sugar independen....