Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Concessional electricity charges under Clause 16(a) of the 2019 Industrial Policy were held to apply only to new industrial enterprises, while existing enterprises undertaking substantial expansion fell under Clause 16(b) and could claim only the rebate linked to incremental consumption. The 29.04.2022 amendment substituting "eligible" with "new" in Clause 16(a) and aligning Clause 16(b) with substantial expansion was treated as clarificatory and retrospective, except for the newly introduced three-year duration under Clause 16(b), which operated prospectively. The respondent therefore had no entitlement to Clause 16(a) concession, and promissory estoppel could not create a benefit beyond the Policy's true scope.
Concessional electricity charges under Clause 16(a) of the 2019 Industrial Policy were held to apply only to new industrial enterprises, while existing enterprises undertaking substantial expansion fell under Clause 16(b) and could claim only the rebate linked to incremental consumption. The 29.04.2022 amendment substituting "eligible" with "new" in Clause 16(a) and aligning Clause 16(b) with substantial expansion was treated as clarificatory and retrospective, except for the newly introduced three-year duration under Clause 16(b), which operated prospectively. The respondent therefore had no entitlement to Clause 16(a) concession, and promissory estoppel could not create a benefit beyond the Policy's true scope.
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