https://www.taxtmi.com/caselaws?id=407117 The Foreign Trade Policy 2015-20 was read to exclude only telecom service providers from SEIS in Paragraph 3.09(2)(i), not persons merely rendering notified services to telecom entities, because a subordinate instruction cannot enlarge the policy's ineligibility clause beyond the Central Government's mandate under Sections 5 and 6 of the Foreign Trade Act. The writ petition was maintainable despite statutory appeal and review, as the rejection letters depended entirely on the impugned instruction and did not involve an independent merits assessment. The instructions and consequential rejection orders were set aside, and reconsideration of the SEIS claims was directed. en-us Tue, 27 Apr 2021 00:00:00 +0530 Fri, 30 Apr 2021 08:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407117 The Foreign Trade Policy 2015-20 was read to exclude only telecom service providers from SEIS in Paragraph 3.09(2)(i), not persons merely rendering notified services to telecom entities, because a subordinate instruction cannot enlarge the policy's ineligibility clause beyond the Central Government's mandate under Sections 5 and 6 of the Foreign Trade Act. The writ petition was maintainable despite statutory appeal and review, as the rejection letters depended entirely on the impugned instruction and did not involve an independent merits assessment. The instructions and consequential rejection orders were set aside, and reconsideration of the SEIS claims was directed. Case-Laws Customs Tue, 27 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407117