Bombay HC Allows RoDTEP Benefit on Sugar Exports Despite ‘Restricted’ Policy, Orders Refund with Interest

Rika Global Impex Limited Vs Union of India And Ors (Bombay High Court) The Bombay High Court considered a batch of petitions involving a common issue regarding entitlement to export rebate under the RoDTEP (Remission of Duties and Taxes on Export Products) Scheme for exports of white refined sugar. The petitioners, engaged in exporting white crystal sugar under ITC(HS) Code 17011490, claimed that they were eligible for duty credit under the RoDTEP Scheme introduced through a notification dated 17 August 2021 under the Foreign Trade Policy. Subsequent notifications dated 23 September 2021 pres...