https://www.taxtmi.com/caselaws?id=256173 A later administrative clarification cannot be used to reopen concluded deemed export and refund claims already sanctioned under an earlier policy, unless the policy expressly permits such retrospective operation. Show cause notices founded solely on the 15 March 2011 clarification to recover benefits granted earlier were therefore unsustainable. The availability of an alternate remedy was not treated as an absolute bar to writ jurisdiction, because the challenge was directed to notices based entirely on the later clarification and relegation to the adjudicating authority would serve no useful purpose. The writ petitions were held maintainable and the impugned notices were set aside. en-us Mon, 21 Jul 2014 00:00:00 +0530 Thu, 05 Feb 2015 08:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256173 A later administrative clarification cannot be used to reopen concluded deemed export and refund claims already sanctioned under an earlier policy, unless the policy expressly permits such retrospective operation. Show cause notices founded solely on the 15 March 2011 clarification to recover benefits granted earlier were therefore unsustainable. The availability of an alternate remedy was not treated as an absolute bar to writ jurisdiction, because the challenge was directed to notices based entirely on the later clarification and relegation to the adjudicating authority would serve no useful purpose. The writ petitions were held maintainable and the impugned notices were set aside. Case-Laws Customs Mon, 21 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256173