https://www.taxtmi.com/caselaws?id=363990 The SEZ framework permits drawback or duty in lieu of drawback on supplies from a Domestic Tariff Area to an SEZ developer, and the drawback scheme allows fixation of a special or brand rate even where the schedule rate is nil, if the legal conditions are met. Departmental circulars were treated as binding on departmental authorities, and precedent was relied on to support drawback eligibility for electrical energy. Because the brand rate application had been rejected without a reasoned merits-based adjudication, the matter was sent back for fresh decision in accordance with the applicable SEZ rules, drawback notifications and circulars. en-us Tue, 10 Jul 2018 00:00:00 +0530 Sat, 21 Jul 2018 09:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363990 The SEZ framework permits drawback or duty in lieu of drawback on supplies from a Domestic Tariff Area to an SEZ developer, and the drawback scheme allows fixation of a special or brand rate even where the schedule rate is nil, if the legal conditions are met. Departmental circulars were treated as binding on departmental authorities, and precedent was relied on to support drawback eligibility for electrical energy. Because the brand rate application had been rejected without a reasoned merits-based adjudication, the matter was sent back for fresh decision in accordance with the applicable SEZ rules, drawback notifications and circulars. Case-Laws Customs Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363990