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2021 Supreme(Guj) 174

SONIA GOKANI, SANGEETA K.VISHEN
RAJ AND COMPANY – Appellant
Versus
UNION OF INDIA – Respondent


Advocates Appeared:
For the Appellant : MR PARESH V SHETH
For the Respondent: MR PY DIVYESHVAR

ORDER :

SONIA GOKANI, J.

1. By way of the present petition under Article 226 of Constitution of India, writ of mandamus or any other appropriate writ is sought by the petitioner to set aside the order of respondent No.3 bearing No.VIII/4847/ EXP/MEIS/CHM/1920 dated 10.06.2019.

2. The facts bereft of details are as follows:

2.1 The petitioner regularly exports in his capacity of Merchant Exporter and is exporting various items purchased from different manufactures and traders. The scheme was introduced being the Merchandise Exports from India Scheme (‘MEIS’ for short). It specified the entitlement and eligibility of various groups and also the benefits of the percentage. In terms of the Public Notice No.2 of 2015-20 dated 01.04.2015, Sri Lanka was placed in group-C. Although the benefit of MEIS was not made available to the product of vitrified tiles if exported to Sri Lanka.

2.2 It is averred by the petitioner that a Public Notice had been amended on 04.05.2016 being the Public Notice No.6 of 2015-20 and MEIS scheme was extended to the export made to Sri Lanka at the rate of 2% interest. The interest was further amended on 22.09.2016 vide Public Notice No.32 of 2015-20 and the rate of p

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