https://www.taxtmi.com/caselaws?id=351657 A circular issued under administrative powers cannot curtail a benefit conferred by the statutory Export Import Policy or the governing drawback provisions. Applying that principle, the Madras HC noted that entitlement to drawback and DEPB flowed from the policy framed under the Foreign Trade Act and the customs drawback regime, and the exclusion in the policy could not be enlarged by Policy Circular Nos. 6 and 35. A denial based solely on those circulars was therefore unsustainable, and the consequential adverse orders were set aside. The writ petitions were allowed in part, with the circular-based refusal held invalid. en-us Tue, 14 Nov 2017 00:00:00 +0530 Tue, 11 Sep 2018 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351657 A circular issued under administrative powers cannot curtail a benefit conferred by the statutory Export Import Policy or the governing drawback provisions. Applying that principle, the Madras HC noted that entitlement to drawback and DEPB flowed from the policy framed under the Foreign Trade Act and the customs drawback regime, and the exclusion in the policy could not be enlarged by Policy Circular Nos. 6 and 35. A denial based solely on those circulars was therefore unsustainable, and the consequential adverse orders were set aside. The writ petitions were allowed in part, with the circular-based refusal held invalid. Case-Laws Customs Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351657