https://www.taxtmi.com/caselaws?id=182549 DEPB benefits for supplies from DTA to SEZ units were introduced by the 5.6.2002 notification under the Export and Import Policy 2002-2007, but the notification did not itself make the benefit operative for completed supplies from that date. The Court noted that the departmental notifications governing receipt and acceptance of DEPB took effect only from 1.4.2003, so administrative implementation of the benefit was tied to that later date. Earlier decisions relied on by the petitioner were found inapplicable because the facts did not show prior governmental permission attracting issue estoppel. The claim for DEPB benefit for supplies made before 1.4.2003 therefore failed. 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 DEPB benefits for supplies from DTA to SEZ units were introduced by the 5.6.2002 notification under the Export and Import Policy 2002-2007, but the notification did not itself make the benefit operative for completed supplies from that date. The Court noted that the departmental notifications governing receipt and acceptance of DEPB took effect only from 1.4.2003, so administrative implementation of the benefit was tied to that later date. Earlier decisions relied on by the petitioner were found inapplicable because the facts did not show prior governmental permission attracting issue estoppel. The claim for DEPB benefit for supplies made before 1.4.2003 therefore failed. Case-Laws FEMA Wed, 03 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182549