https://www.taxtmi.com/caselaws?id=251816 DTA entitlement fixed by the Development Commissioner could not be reworked suo motu by excise authorities. Clearances treated as deemed exports under Para 6.8(a) of the Foreign Trade Policy 2009-2014 were not to be excluded from the entitlement computation on the basis of a circular dealing with supplies under Para 6.9. In the absence of a prior reference to the Development Commissioner, the demand and denial of concessional duty were unsustainable. The proper course was to obtain clarification from the Development Commissioner before deciding whether proceedings should continue, and the matter was remanded for fresh action on that basis. en-us Mon, 10 Feb 2014 00:00:00 +0530 Mon, 29 Sep 2014 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251816 DTA entitlement fixed by the Development Commissioner could not be reworked suo motu by excise authorities. Clearances treated as deemed exports under Para 6.8(a) of the Foreign Trade Policy 2009-2014 were not to be excluded from the entitlement computation on the basis of a circular dealing with supplies under Para 6.9. In the absence of a prior reference to the Development Commissioner, the demand and denial of concessional duty were unsustainable. The proper course was to obtain clarification from the Development Commissioner before deciding whether proceedings should continue, and the matter was remanded for fresh action on that basis. Case-Laws Central Excise Mon, 10 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251816