https://www.taxtmi.com/caselaws?id=381723 The Board of Approval could not refuse renewal of an existing plastic recycling unit's Letter of Approval on the basis of an assumed policy to phase out such units, because section 9 of the Special Economic Zones Act, 2005 makes the Board an implementing body bound by written Central Government policy directions and not a policy-maker. Rule 18(4)(a) of the Special Economic Zones Rules, 2006 bars only new units, while the proviso leaves extension of existing units to the Board. In the absence of any written phase-out policy, and given the comparable treatment of similarly situated units, the refusal was arbitrary and discriminatory and the renewal was to be granted. en-us Thu, 18 Apr 2019 00:00:00 +0530 Sat, 29 Feb 2020 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381723 The Board of Approval could not refuse renewal of an existing plastic recycling unit's Letter of Approval on the basis of an assumed policy to phase out such units, because section 9 of the Special Economic Zones Act, 2005 makes the Board an implementing body bound by written Central Government policy directions and not a policy-maker. Rule 18(4)(a) of the Special Economic Zones Rules, 2006 bars only new units, while the proviso leaves extension of existing units to the Board. In the absence of any written phase-out policy, and given the comparable treatment of similarly situated units, the refusal was arbitrary and discriminatory and the renewal was to be granted. Case-Laws Customs Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381723