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  • The petitioner was earlier named as M/S Jindal Drugs Private Ltd., (Cocoa Division)  registered under Central Excise Department. After the implementation of GST Act 2019, petitioner got itself registered under the new regime.
  • After the implementation of GST Act 2019, all area-based exemptions were rescinded which caused financial hardships to the industries availing the exceptions.
  • So, the government came up with Budgetary Support Scheme for eligible units in lieu of exemptions. The unit of petitioner fell under the category.
  • The petitioner filed its claim under the scheme and the competent authority sanctioned the same but could not be released in time due to unavailability of the funds
  • Aggrieved by which, petitioner filed the present petition.


  • The court dismissed the present petition filed by the petitioner.
  • The court observed that the during the pendency of the petition, the entire amount payable under the scheme has been paid to the petitioner.
  • Court held that the Budgetary scheme was introduced by the government with the purpose of providing financial assistance through incentives/ concession to the industries who had to suffer due to the implementation of a new act.
  • No unit could lay the claim to the payment of the amount as a matter of the right as this is not in the nature of the scheme.
  • Court held that it is not available for the petitioners to claim interest for each day’s delay that occurs in the disbursement of the sanctioned amount.
  • Court observed that there is no provision in the scheme which provides for the payment of interest in case of any delay in actual release of the sanctioned amount.
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