https://www.taxtmi.com/caselaws?id=414038 An existing SEZ unit approved as an authorised operation in the processing area remained entitled to operation and maintenance benefits under the Special Economic Zones Act, 2005 and the applicable Rules. A subsequent general policy communication could not validly alter that statutory entitlement or re-demarcate the unit as part of the non-processing area unless the Act or Rules expressly permitted such change. The recovery direction for the relevant period was therefore not traceable to the governing statutory scheme and was set aside. en-us Mon, 25 Oct 2021 00:00:00 +0530 Mon, 21 Feb 2022 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414038 An existing SEZ unit approved as an authorised operation in the processing area remained entitled to operation and maintenance benefits under the Special Economic Zones Act, 2005 and the applicable Rules. A subsequent general policy communication could not validly alter that statutory entitlement or re-demarcate the unit as part of the non-processing area unless the Act or Rules expressly permitted such change. The recovery direction for the relevant period was therefore not traceable to the governing statutory scheme and was set aside. Case-Laws Customs Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414038