2024 (11) TMI 416

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....of the assessee / respondent for conversion of shipping bills. 3. The petitioner had exported hydrogenerated caster oil / 12 hydroxy stearic acid, under various consignments during the period 1.4.1997 - 14.4.1998. Admittedly, at the relevant point in time, the exports were not covered under the DEPB Scheme. 4. While this is so, the Director General of Foreign Trade had issued Public Notice bearing No. 31(RE-98)/1907-2002 on 21.08.1998 invoking the powers conferred under paragraph 4.11 of the Exim Policy 1997 - 2022 vide S.O.No. 283(E) dated 31.03.1997. In terms of that Public Notice, the benefits under the DEPB Scheme were extended to various commodities as notified in Annexure A thereto. 5. Specifically, the extension of benefit was ret....

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....orts during the period 14.4.1997 - 14.4.1998 would be covered by the benefit under that Notice. The denial of the petitioner's request is thus contrary to the very object of the Public Notice, both in letter and spirit and the order of the CESTAT is thus upheld. 11. That apart, the petitioner had earlier approached this Court seeking a mandamus for disposal of its representation seeking conversion of benefits and by order dated 16.03.2009, the representation had come to be disposed adverse to the petitioner. An appeal had been filed before the Tribunal on 22.06.2010, and the matter stood remanded to the file of the jurisdictional Commissioner, with the following observations:- "2. The Commissioner has rejected the request of the expo....