https://www.taxtmi.com/caselaws?id=343142 Concessional duty on DTA clearances by a 100% EOU had to be assessed strictly by reference to the permissions issued by the Development Commissioner. The Foreign Trade Policy framework and the Letter of Permission operated within the limits fixed for the assessee, and the products and value limits varied across the relevant periods. Because the method used in the impugned orders did not match those specific permissions, the entitlement under Notification No. 23/2003-CE required fresh determination on that basis. The impugned orders were set aside and the matter was remanded for reconsideration. en-us Tue, 16 May 2017 00:00:00 +0530 Fri, 09 Feb 2018 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343142 Concessional duty on DTA clearances by a 100% EOU had to be assessed strictly by reference to the permissions issued by the Development Commissioner. The Foreign Trade Policy framework and the Letter of Permission operated within the limits fixed for the assessee, and the products and value limits varied across the relevant periods. Because the method used in the impugned orders did not match those specific permissions, the entitlement under Notification No. 23/2003-CE required fresh determination on that basis. The impugned orders were set aside and the matter was remanded for reconsideration. Case-Laws Central Excise Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343142