https://www.taxtmi.com/caselaws?id=410023 Writ jurisdiction was declined where entitlement under the Exim Policy, deemed exports, DTA sales and the exemption regime for 100% EOUs turned on business records, policy conditions and technical facts. The court treated these issues as fact-sensitive and unsuitable for determination under Article 226 while adjudication and appeal proceedings were already pending. It instead left the dispute to the competent departmental and appellate authorities, directing them to apply the governing principles, consider the relevant circulars and policy conditions, and give the petitioner an opportunity of hearing. en-us Wed, 14 Jul 2021 00:00:00 +0530 Thu, 17 Feb 2022 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410023 Writ jurisdiction was declined where entitlement under the Exim Policy, deemed exports, DTA sales and the exemption regime for 100% EOUs turned on business records, policy conditions and technical facts. The court treated these issues as fact-sensitive and unsuitable for determination under Article 226 while adjudication and appeal proceedings were already pending. It instead left the dispute to the competent departmental and appellate authorities, directing them to apply the governing principles, consider the relevant circulars and policy conditions, and give the petitioner an opportunity of hearing. Case-Laws Customs Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410023