https://www.taxtmi.com/caselaws?id=390985 Under the Foreign Trade Policy 2004-2009, SFIS benefits could not be denied to an eligible service provider by importing a condition that it be an Indian brand or a subsidiary of a foreign company, because the operative eligibility clause extended the benefit to listed service providers meeting the prescribed foreign exchange earning requirement. The policy's objective clause could not override the plain wording of the eligibility provision, and the later 2009-2014 policy could not be used to narrow rights under the earlier scheme. On that basis, the consequential rejection of refund of customs duty, which depended on the denied SFIS entitlement, was also unsustainable. en-us Fri, 06 Dec 2019 00:00:00 +0530 Sat, 07 Nov 2020 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390985 Under the Foreign Trade Policy 2004-2009, SFIS benefits could not be denied to an eligible service provider by importing a condition that it be an Indian brand or a subsidiary of a foreign company, because the operative eligibility clause extended the benefit to listed service providers meeting the prescribed foreign exchange earning requirement. The policy's objective clause could not override the plain wording of the eligibility provision, and the later 2009-2014 policy could not be used to narrow rights under the earlier scheme. On that basis, the consequential rejection of refund of customs duty, which depended on the denied SFIS entitlement, was also unsustainable. Case-Laws Customs Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390985