2025 (8) TMI 19

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....Writ in the nature of mandamus, or any other appropriate Writ, Order or directions, directing the respondents to amend the shipping bills being shipping bill Nos. 9371738 dated 15.03.2021 (Annexure-'A'), 9391542 dated 16.03.2021 (Annexure-'B'), 9833327 dated 01.04.2021 (Annexure-'C'), 9384002 dated 01.04.2021 (Annexure-'D'), and 1007623 dated 09.04.2021 (Annexure-'E'); ii. Issue a Writ, order or directions in the nature of mandamus or any other writ, order or direction of like nature to the respondent No.4 to grant benefits under the remission of duties and taxes on exported products ("RoDTEP') Scheme in terms of Notification No.19/2015-20 dated 17.08.2021 to the petitioner for sugar exported v....

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....oner. 4. Subsequently, when the petitioner had approached the respondent for amendment of the said shipping bill and for grant of export benefit, the said application was not accepted on the ground that the shipping bills have been provided in the online manner and there is no scope for amendment of the online shipping bill and furthermore, there is no procedure envisaged for a manual amendment of shipping bill which is submitted in online. In that background, the petitioner is before this Court seeking for following reliefs. 5. On principle, learned counsel for respondents would submit that there can be denial of the export benefit as available to the petitioner in terms of shipping bill which have been uploaded through online. However, ....

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....orities to process the claim of the petitioner therein by permitting the amendment of shipping bills on the custom automated system by making technical deviation in the system and thereafter, process the claim of the petitioner for benefit under the RoDTEP scheme. The said decision was rendered on 10.01.2024, it is rather surprising that the Department continues to even today contend that there is no online amendment which can be permissible. 8. There are situations where the assessee by inadvertence or even otherwise has uploaded certificate/forms or returns which contains some errors which would require correction. The said correction or amendment cannot be denied on the basis of the technological system which has been introduced by the ....