Case Details: Alstom Transport India Ltd. vs. Director General of Foreign Trade (2026) 39 Centax 149 (Kar.)
Judiciary and Counsel Details
- S.R. Krishna Kumar, J.
- Shri Ravi Raghavan, Ms Purvi Asati & Ms Ashwini Nag, Advs., for the Petitioner.
- Shri Timmanna Bhat, Adv., for the Respondents.
Facts of the Case
The case concerned a claim for benefits under the Service Exports from India Scheme (SEIS) in relation to foreign exchange realised after export of engineering services. The petitioner, engaged in the export of engineering services for railway and metro projects, had exported services and subsequently realised the corresponding foreign exchange in a later period. The petitioner filed Form ANF-3B seeking the issuance of SEIS duty credit scrip based on foreign exchange earnings realised during the relevant year, including earnings from services exported earlier. The department rejected the claim on the grounds that the exports were made in a different year to the year in which the foreign exchange was realised. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the scheme framework and the format of Form ANF-3B specifically enabled a claimant to seek SEIS benefits on foreign exchange earned in a particular year even if the services had been exported earlier. It was observed that the entitlement under the scheme depended on earnings from foreign exchange rather than on the year in which the export of services had taken place. On this interpretation, the denial of the claim solely based on the year of export was found to be unsustainable. Accordingly, the impugned orders were set aside under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992.
