MEIS benefit cannot be denied for mere procedural lapse of declaration of intent on free shipping bill

Inox India Pvt Ltd Vs. Union of India (Gujarat High Court) Conclusion:  Since on noticing that the declaration of intent on the shipping bill for claiming the benefit under the reward scheme was made mandatory w.e.f 01.06.2015 under the Foreign Trade Policy, 2015-20 or the Handbook of Procedure, 2015-20, therefore, there could be no exclusion of SEZ or non-EDI Port unit for availing the benefit.  Exports made from SEZ unit would come under free shipping bills and here also, export was made from SEZ Kandla unit.  Export was from Kandla SEZ, where there was no explicit mandate of declaration ...