https://www.taxtmi.com/caselaws?id=391293 Departmental circulars cannot curtail entitlement to duty drawback or DEPB where the Export Import Policy, framed under the Foreign Trade (Development and Regulation) Act, 1992, confers that benefit. The statutory policy has binding force, and circulars inconsistent with it must yield. In the context of exports made through 100% EOU job work arrangements, the assessee's claim to drawback or DEPB remained available under the governing policy framework, so the Revenue could not deny relief by relying on contrary circulars. The High Court therefore affirmed the relief granted to the assessee and rejected the Revenue's challenge. 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 Departmental circulars cannot curtail entitlement to duty drawback or DEPB where the Export Import Policy, framed under the Foreign Trade (Development and Regulation) Act, 1992, confers that benefit. The statutory policy has binding force, and circulars inconsistent with it must yield. In the context of exports made through 100% EOU job work arrangements, the assessee's claim to drawback or DEPB remained available under the governing policy framework, so the Revenue could not deny relief by relying on contrary circulars. The High Court therefore affirmed the relief granted to the assessee and rejected the Revenue's challenge. Case-Laws Customs Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391293