https://www.taxtmi.com/caselaws?id=182549 The court dismissed the petition filed by a Partnership firm seeking Duty Entitlement Pass-Book (DEPB) entitlement for supplies from Domestic Tariff Area (DTA) to Special Economic Zone (SEZ) units under the Export and Import Policy 2002-07. The court held that DEPB benefits were not applicable before 1.4.2003, based on the policy objectives and notifications. The court rejected the application of the principle of issue estoppel, emphasizing the clear indication of the effective date for DEPB benefits in the notifications. The petitioner's claim for DEPB entitlement based on the Notification dated 5.6.2002 was denied. en-us Wed, 03 Nov 2004 00:00:00 +0530 Fri, 13 May 2016 10:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182549 The court dismissed the petition filed by a Partnership firm seeking Duty Entitlement Pass-Book (DEPB) entitlement for supplies from Domestic Tariff Area (DTA) to Special Economic Zone (SEZ) units under the Export and Import Policy 2002-07. The court held that DEPB benefits were not applicable before 1.4.2003, based on the policy objectives and notifications. The court rejected the application of the principle of issue estoppel, emphasizing the clear indication of the effective date for DEPB benefits in the notifications. The petitioner's claim for DEPB entitlement based on the Notification dated 5.6.2002 was denied. Case-Laws FEMA Wed, 03 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182549