Page 250 - ELT_15th July 2020_Vol 373_Part 2

232 EXCISE LAW TIMES [ Vol. 373

3. Learned Single Judge after considering the material on record, al-
lowed the writ petition and quashed the order passed by the appellate authority
and set aside the order of the appellate authority and issued a mandamus direct-
ing the respondent to accept exports affected by the petitioner directly or indi-
rectly towards fulfillment of the obligation under the impugned advance licence
as well as the benefit of DEPB which he has already claimed against the exports
and further directed the respondents to restore the Import and Export Code of
the petitioner and withdraw the cancellation of advance licence and also further
directed to refund the amount forthwith.
4. The respondents aggrieved by the order passed by the Learned Sin-
gle Judge have filed this appeal.
5. We have perused the records and order passed by the Learned Sin-
gle Judge. Handbook of Procedures in respect of para 2.4 of the Export and Im-
port Policy, 2002-2007 Clause 4 reads as under :
(4) A decision was taken to permit the duty free import of fuel for all Ad-
vance Licence applications either under SION or under self-declaration as
per para 4.7. Hence para 4.9 pertaining to Standardisation of Ad hoc norms
is amended as under :
For Standardisation of norms, an application may be made by the
manufacturer exporter or merchant-exporter, tied to supporting
manufacturer, duly filled in with complete data. Such applications
shall be made to the Advance Licensing Committee (ALC) in the
form given in Apendix-10.
Import of fuel may also be allowed by ALC subject to the following :
(a) The facility of import of fuel shall be allowed only to the man-
ufacturer having captive power plant.
(b) Fuel should be allowed either under specific SION or as per
the general fuel policy for productions for which SION exists
or as per general fuel policy under paragraph 4.7 or under ad
hoc norms.
(c) Fuel should be allowed only against an actual user licence and
therefore, fuel shall not be allowed for imports against DFRC,
which is transferable in nature.
(d) Even where fuel is included as an input under SION, it shall
not be taken into account while fixing the DEPB rate for such
products against which fuel has been allowed as an input.
(e) The applications of fixation of fuel entitlement for new sectors
and modification of the existing entitlement as per the General
Note for Fuel in the Handbook of Procedures (Vol. 2) would
be made to the Advance Licensing Committee along with the
requisite date in Appendix-10H pertaining to the “Data Sheet
for Fuel Rate”. The Advance Licence holders wishing to pro-
cure the fuel indigenously may apply for an Advance Release
Order of Back to Back Inland Letter of Credit. The indigenous
supplier supplying fuel shall be entitled for deemed export
benefits given in para 8.3(a), (b) & (c) of the Policy. In case the
indigenous suppliers is now willing to avail of DE benefits
under such supplies of fuel to the Advance Licence holder, he
may issue a disclaimer on the basis of which the Advance Li-

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