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    <title>2022 (1) TMI 272 - MADRAS HIGH COURT</title>
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    <description>Rejection of the claim under amended paragraph 8.3(c) of the Foreign Trade Policy was unsustainable where the relevant transactions were stated to have occurred before the amendment took effect on 18 April 2013. The court held that the matter had to be examined with reference to the applicable pre-amended policy as well as the amended provision, along with the supporting applications and documents. The rejection orders were set aside and the matter was remanded for fresh consideration under the correct version of the Foreign Trade Policy.</description>
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      <description>Rejection of the claim under amended paragraph 8.3(c) of the Foreign Trade Policy was unsustainable where the relevant transactions were stated to have occurred before the amendment took effect on 18 April 2013. The court held that the matter had to be examined with reference to the applicable pre-amended policy as well as the amended provision, along with the supporting applications and documents. The rejection orders were set aside and the matter was remanded for fresh consideration under the correct version of the Foreign Trade Policy.</description>
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