2025 (12) TMI 1725

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....r order or direction under Article 226 of the Constitution of India setting aside and quashing the impugned Order-in-Review dated 26.02.2024 issued from File No. 01/61/180/040/am24/pc-3/e-35727/700 & 701 enclosed at Annexure-A passed by the Respondent No.1 upholding the rejection bearing No.F.No.07/21/098/50266/AM20 letter dated 29.03.2023 issued by the Respondent No.2, enclosed at Annexure-B, which rejected the SEIS claim of the Petitioner for FY 2017-18 to the tune of Rs. 9,74,95,044/-. b) Issue a writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ or order or direction under Article 226 of the Constitution of India directing the Respondent No.2 to issue a new Duty Credit Scrip to the Petitioner und....

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....al year 2016-17, the petitioner filed an appeal which was disposed of by the appellate authority vide order dated 24.05.2023 directing / advising the petitioner to file a review under Section 16 of the FDTR Act. Accordingly, the petitioner filed a review application against the rejection letter dated 29.03.2023 before the 1st respondent under Section 16 of the FDTR Act. By the impugned order dated 26.02.2024, the 1st respondent dismissed the review application, thereby confirming the rejection letter / order dated 29.03.2023 and as such, the petitioner is before this Court by way of the present petition. 3. Heard learned counsel for the petitioner and learned counsel for the respondents - revenue and perused the material on record. 4.....

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....the SEIS is based on the NFE earned by the petitioner. It is further contended that the claim under SEIS benefit towards inspection, software programming, RnD, reinvoicing etc., are all part of the engineering services exported by the petitioner and the respondents committed an error in rejecting the same without appreciating that even this claim is based on export of services. It is therefore submitted that the impugned order deserves to be set aside and the respondents be directed to issue Scrips for benefit of the SEIS claim and make payment to the extent of benefit granted under the SEIS. 6. Per contra, learned counsel for the respondents would support the impugned order and submits that there is no merit in the petition and the same....