https://www.taxtmi.com/caselaws?id=327576 The Supreme Court allowed the appeal, overturning the High Court's decision, and directed the appellant to receive DEPB benefits in line with Notification No. 07/2002-2007 dated 05.06.2002 for supplies to SEZ units. The Court clarified that the Circular issued by the Customs Department could not delay the entitlement to benefits as per the Notification's effective date. The appellant was instructed to fulfill the required conditions within two months to avail of the benefits outlined in the statutory Notification. en-us Wed, 04 May 2016 00:00:00 +0530 Fri, 21 Oct 2016 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327576 The Supreme Court allowed the appeal, overturning the High Court's decision, and directed the appellant to receive DEPB benefits in line with Notification No. 07/2002-2007 dated 05.06.2002 for supplies to SEZ units. The Court clarified that the Circular issued by the Customs Department could not delay the entitlement to benefits as per the Notification's effective date. The appellant was instructed to fulfill the required conditions within two months to avail of the benefits outlined in the statutory Notification. Case-Laws Customs Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327576