https://www.taxtmi.com/caselaws?id=170637 The amended proviso to Rule 30(8) of the Special Economic Zone Rules, 2006 was construed strictly as applying only to supplies by a Domestic Tariff Area supplier to Special Economic Zone developers against Indian rupees. Because the text did not extend the reimbursement-in-lieu-of-drawback benefit to supplies made to Special Economic Zone units, drawback on such supplies was held not admissible. The governing rule prevailed over any inconsistent procedural instruction, and the benefit could not be enlarged by implication beyond the transactions expressly covered. en-us Thu, 04 Oct 2012 00:00:00 +0530 Wed, 03 Jun 2015 12:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170637 The amended proviso to Rule 30(8) of the Special Economic Zone Rules, 2006 was construed strictly as applying only to supplies by a Domestic Tariff Area supplier to Special Economic Zone developers against Indian rupees. Because the text did not extend the reimbursement-in-lieu-of-drawback benefit to supplies made to Special Economic Zone units, drawback on such supplies was held not admissible. The governing rule prevailed over any inconsistent procedural instruction, and the benefit could not be enlarged by implication beyond the transactions expressly covered. Case-Laws Customs Thu, 04 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170637