https://www.taxtmi.com/caselaws?id=112264 DTA clearances by a 100% EOU made under unrevised permissions of the Development Commissioner remain within the export policy entitlement unless excess clearance is established. Para 9.9(b) of the Export-Import Policy, 1997-2002 permits DTA sales up to 50% of FOB export value, subject to duty payment and NFEP conditions; Revenue cannot recalculate entitlement solely by restricting it to physical exports while valid permissions subsist. Reject sales are permitted based on unit records, with only quantities exceeding 5% of FOB export value counted against DTA entitlement. As no excess reject clearance was shown, the duty demand and penalties were unsustainable, and the impugned order was set aside. en-us Thu, 09 Oct 2003 00:00:00 +0530 Fri, 27 Apr 2012 13:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112264 DTA clearances by a 100% EOU made under unrevised permissions of the Development Commissioner remain within the export policy entitlement unless excess clearance is established. Para 9.9(b) of the Export-Import Policy, 1997-2002 permits DTA sales up to 50% of FOB export value, subject to duty payment and NFEP conditions; Revenue cannot recalculate entitlement solely by restricting it to physical exports while valid permissions subsist. Reject sales are permitted based on unit records, with only quantities exceeding 5% of FOB export value counted against DTA entitlement. As no excess reject clearance was shown, the duty demand and penalties were unsustainable, and the impugned order was set aside. Case-Laws Central Excise Thu, 09 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112264