https://www.taxtmi.com/caselaws?id=182889 Supplies of raw materials from the Domestic Tariff Area to a Free Trade Zone unit were treated as deemed exports under the policy, and that classification brought the claim within the scheme's express exclusion. The fact that the materials were later used in physical exports did not change the character of the inward supply, so reimbursement under the International Price Reimbursement Scheme was not available. The plea of promissory estoppel also failed because there was no clear representation overriding the scheme and no precise supporting facts on exports, claim amount, price differential, or supply prices. The claim was therefore rejected. en-us Tue, 18 Jan 2005 00:00:00 +0530 Sat, 21 May 2016 18:00:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182889 Supplies of raw materials from the Domestic Tariff Area to a Free Trade Zone unit were treated as deemed exports under the policy, and that classification brought the claim within the scheme's express exclusion. The fact that the materials were later used in physical exports did not change the character of the inward supply, so reimbursement under the International Price Reimbursement Scheme was not available. The plea of promissory estoppel also failed because there was no clear representation overriding the scheme and no precise supporting facts on exports, claim amount, price differential, or supply prices. The claim was therefore rejected. Case-Laws Indian Laws Tue, 18 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182889