Substantial benefit under MEIS scheme cannot be denied for inadvertent human error


Last updated: 09 July 2021

Court :
Madras High Court

Brief :
The Honโ€™ble Madras High Court in K.I. International Ltd. v. the Commissioner of Customs (Appeal) [W.P. No. 16328 of 2020 dated June 23, 2021] set aside the order passed by the Revenue Department rejecting the claim of the assessee that disentitled the assessee from claiming the benefits under the Merchandise Export from India Scheme ("the MEIS Scheme") and held that, the assessee will be entitled for such benefits and the shipping bills reveal a clear intention of the assessee to avail benefit under the MEIS Scheme and directs the Revenue Department to grant consequential benefits within 8 weeks.

Citation :
W.P. No. 16328 of 2020 dated June 23, 2021

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Bimal Jain
Published in GST
Views : 151

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