https://www.taxtmi.com/caselaws?id=335432 The Delhi High Court upheld the amendment to paragraph 10.11 of the Handbook of Procedure restricting refund of terminal excise duty for supplies to power projects. It held that the policy framework empowered the Central Government and the DGFT to prescribe implementation procedures, and that the amendment merely modified a procedural entitlement within delegated authority, so it was not ultra vires the Act or the Export Import Policy. The Court also rejected the challenge based on arbitrariness and promissory estoppel, accepting that the change was made to maintain duty parity and serve public interest. The writ petition was dismissed and the restriction was sustained. en-us Mon, 28 Nov 2016 00:00:00 +0530 Thu, 30 Mar 2017 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335432 The Delhi High Court upheld the amendment to paragraph 10.11 of the Handbook of Procedure restricting refund of terminal excise duty for supplies to power projects. It held that the policy framework empowered the Central Government and the DGFT to prescribe implementation procedures, and that the amendment merely modified a procedural entitlement within delegated authority, so it was not ultra vires the Act or the Export Import Policy. The Court also rejected the challenge based on arbitrariness and promissory estoppel, accepting that the change was made to maintain duty parity and serve public interest. The writ petition was dismissed and the restriction was sustained. Case-Laws Customs Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335432