(1.) Heard learned advocate Mr.Paresh Dave for the petitioner, learned advocate Mr.Utkarsh Sharma and learned advocate Mr.Priyank Lodha for the respective respondents.
(2.) The prayers advanced in the present petition are as under,
(3.) The Government of India, Ministry of Commercial Industries has extended the export incentive under the scheme called Remission of Duties and Taxes on Exported Products (RoDTEP) under the foreign trade policy whereby the duty credit at the fixed rate in respect of the specified goods exported is allowed. For the goods- refined sugar the said benefit is allowed at the rate of 0.5% of the value of the exported goods. For the petitioner who is one of the manufacturers and exporters of the refined white sugar seeks entitlement to the said RoDTEP benefit.