https://www.taxtmi.com/caselaws?id=391293 The High Court upheld the decision that Policy Circular Nos.6 and 35 cannot override statutory provisions granting the Assessee benefits under the DEPB or Duty Drawback schemes. The Assessee, operating in the Domestic Tariff Area, was entitled to these benefits, and Circulars restricting statutory benefits were deemed invalid. Previous judgments supported the view that Circulars cannot override statutory provisions. The Court dismissed the Revenue's appeals, affirming that the Assessee was entitled to the benefits as per the Export Import Policy, emphasizing that administrative Circulars cannot negate statutory rights. en-us Fri, 10 Jan 2020 00:00:00 +0530 Thu, 05 Nov 2020 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391293 The High Court upheld the decision that Policy Circular Nos.6 and 35 cannot override statutory provisions granting the Assessee benefits under the DEPB or Duty Drawback schemes. The Assessee, operating in the Domestic Tariff Area, was entitled to these benefits, and Circulars restricting statutory benefits were deemed invalid. Previous judgments supported the view that Circulars cannot override statutory provisions. The Court dismissed the Revenue's appeals, affirming that the Assessee was entitled to the benefits as per the Export Import Policy, emphasizing that administrative Circulars cannot negate statutory rights. Case-Laws Customs Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391293