No denial of export incentives for inadvertent error in shipping bill

Louis Dreyfus Company (India) Pvt. Limited Vs Union of India (Karnataka High Court) Conclusion: Export incentives in terms of Notification No.19/2015-20 dated 17.08.2021 couldn’t be denied  for inadvertent error in shipping bill as merely because of a software system was introduced, it would not mean that the software would override the principles of natural justice and rights of the parties. Held: Assessee had uploaded the shipping bills. In the column indicating the claim for export benefit, inadvertently, assessee had not selected the option ‘Yes’ in the relevant field i...