https://www.taxtmi.com/caselaws?id=405116 Administrative policy circulars cannot add substantive conditions or redefine eligibility under the Foreign Trade Policy framed by the Central Government under section 5 of the Foreign Trade (Development and Regulation) Act, 1992, so circulars that recast a shipping agent as a mere aggregator were ultra vires. SEIS entitlement must be assessed under the policy's own criteria for notified service providers in India and the foreign exchange earned for the service activity; where the petitioner performed the contractual services and received foreign exchange for them, benefit could not be denied by shifting credit to downstream providers. The refusal order, show-cause notices, and consequential recovery action were unsustainable. en-us Tue, 09 Mar 2021 00:00:00 +0530 Thu, 11 Mar 2021 09:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405116 Administrative policy circulars cannot add substantive conditions or redefine eligibility under the Foreign Trade Policy framed by the Central Government under section 5 of the Foreign Trade (Development and Regulation) Act, 1992, so circulars that recast a shipping agent as a mere aggregator were ultra vires. SEIS entitlement must be assessed under the policy's own criteria for notified service providers in India and the foreign exchange earned for the service activity; where the petitioner performed the contractual services and received foreign exchange for them, benefit could not be denied by shifting credit to downstream providers. The refusal order, show-cause notices, and consequential recovery action were unsustainable. Case-Laws Customs Tue, 09 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405116