Aravind Kumar, J. - (1.) Petitioner being aggrieved by notice dated 31.10.2014 (Annexure-A) is before this Court.
(2.) The sum and substance of grievances raised by the petitioner in the petition is that a scheme was introduced by the Government of India in exercise of its power vested under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 and Foreign Trade Policy (for short 'FTP') a scheme known and called as "Served From India Scheme" (for short 'SFIS') which provided for benefits in the form of duty credit scrip certificates equitant to an amount of 10% of such foreign exchange earnings, to Indian "Service Providers" engaged in exporting certain services and who had a total free foreign exchange earnings of atleast Rs. 10,00,000/- (Rupees Ten Lakhs) in a financial year. It is the contention of the petitioner that such scrips obtained by the Indian "Service Providers" under the SFIS scheme could be used for import of any capital goods, spares, professional equipment, office equipment, office furniture and consumables.
(3.) It is further stated that petitioner having applied under the said scheme from time to time obtained the duty credit scrips in the prescribed form by appending all the requisite documents and upon examination of the applications, 2nd respondent has consistently granted the duty credit scrips in terms of the policy of the SFIS under the FTP without raising any objection, at any point of time and now by impugned notice dated 31.10.2014. Annexure-A same is sought to be recovered from petitioner.;