https://www.taxtmi.com/caselaws?id=239321 The government rejected the Revision Application, affirming the lower authorities' decisions to reject the drawback claim due to delayed re-export timing and applying Notification No. 23/2008-Cus. retrospectively. The government emphasized that the Customs Act's legal framework determined the claim's admissibility, clarifying that the Foreign Trade Policy provisions did not automatically apply. The doctrine of promissory estoppel was deemed inapplicable, and the applicant's reliance on previous case laws was considered irrelevant to the current case. en-us Fri, 22 Feb 2013 00:00:00 +0530 Mon, 11 Nov 2013 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239321 The government rejected the Revision Application, affirming the lower authorities' decisions to reject the drawback claim due to delayed re-export timing and applying Notification No. 23/2008-Cus. retrospectively. The government emphasized that the Customs Act's legal framework determined the claim's admissibility, clarifying that the Foreign Trade Policy provisions did not automatically apply. The doctrine of promissory estoppel was deemed inapplicable, and the applicant's reliance on previous case laws was considered irrelevant to the current case. Case-Laws Customs Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239321