Page 135 - ELT_1st July 2020_Vol 373_Part 1

2020 ] L & T VALVES LIMITED v. DIRECTOR GENERAL OF FOREIGN TRADE, CHENNAI 45

4. Since in the present case, the petitioner has raised a plea that it was
eligible to file an application despite the amount having been neither quantified
nor communicated to the assessee by the Department till 30th June, 2019, this
Court is of the view that an opportunity of hearing should have been given to the
petitioner before passing any adverse order.
5. Consequently, the impugned communications dated 26th November,
2019 and 19th December, 2019 are set aside and the respondent No. 1 is directed
to decide the petitioner’s application after giving an opportunity of hearing to
the petitioner. For this purpose, list the matter before respondent No. 1 on 16th
March, 2020 at 11.30 P.M. A reasoned order, after giving an opportunity of hear-
ing, shall be passed by respondent No. 1 on or before 25th March, 2020. The
rights and contentions of both the parties are left open.
6. With the aforesaid directions, the present writ petition along with
pending application stand disposed of.
7. Order dasti under the signature of the Court Master.
_______

2020 (373) E.L.T. 45 (Mad.)

IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.V. Karthikeyan, J.
L & T VALVES LIMITED
Versus
DIRECTOR GENERAL OF FOREIGN TRADE, CHENNAI
W.P. No. 21447 of 2019 and W.M.P. Nos. 20652 and 20654 of 2019,
decided on 10-2-2020
EXIM - Focus Products Scheme - Export of valves - Time-limit to claim
concession under scheme - Valves and other such items not eligible for export
concession as per first DGFT Trade Notice No. 11/2015, dated 14-12-2015 but
made eligible for concession in toto by third DGFT Trade Notice No. 16/2018,
dated 7-6-2018 - Substantial change in Policy - Exporters well within their
rights to seek concession within a period of six months from date of Trade No-
tice - Rejection of claims as time-barred not proper - Direction to Authorities to
reconsider claim applications already filed on merits, if otherwise in order.
[paras 15, 16, 17, 18, 19]
Petition allowed
CASE CITED
Intolcast Pvt. Ltd. v. Union of India — 2017 (345) E.L.T. 217 (Guj.) — Referred ............................... [Para 6]
DEPARTMENTAL CLARIFICATIONS CITED
DGFT Trade Notice No. 11/2015, dated 14-12-2015 ............................................................... [Paras 6, 10, 12]
DGFT Trade Notice No. 16/2018, dated 7-6-2018 ................................................................. [Paras 10, 12, 13]
REPRESENTED BY : Shri Aravind Pandian, Advocate General for Mrs.
Hema Srinivasan, for the Petitioner.
Shri M. Ramesh, for the Respondent.

EXCISE LAW TIMES  1st July 2020  135