https://www.taxtmi.com/caselaws?id=368420 The Court allowed the petition challenging the order seeking recovery of Central Sales Tax and duty drawback on oil purchases by a 100% Export Oriented Unit. The Court found the objections unjustified, emphasizing that the Foreign Trade Policy did not impose restrictions on goods sold in the local market or duty drawback conditions. It criticized the delayed show cause notice and highlighted the Department's failure to provide adequate explanation for the prolonged action. The impugned order was set aside, emphasizing adherence to policy provisions and limitations on procedural restrictions beyond policy mandates. en-us Fri, 05 Oct 2018 00:00:00 +0530 Sat, 06 Apr 2019 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368420 The Court allowed the petition challenging the order seeking recovery of Central Sales Tax and duty drawback on oil purchases by a 100% Export Oriented Unit. The Court found the objections unjustified, emphasizing that the Foreign Trade Policy did not impose restrictions on goods sold in the local market or duty drawback conditions. It criticized the delayed show cause notice and highlighted the Department's failure to provide adequate explanation for the prolonged action. The impugned order was set aside, emphasizing adherence to policy provisions and limitations on procedural restrictions beyond policy mandates. Case-Laws Customs Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368420