https://www.taxtmi.com/caselaws?id=303362 A refusal to consider a petitioner's duty credit entitlement under a revised export policy was unsustainable because the order did not address the effect of Public Notice No. 69/2004-09 dated 07.04.2005, which amended paragraph 3.2.6-A of the Export-Import Policy, 2002-07. The HC held that the authority was required to give reasons showing why the amended policy did not apply and why the earlier base-year recognition requirement still governed the claim. As the order lacked adequate reasons and did not reflect proper consideration of the amended policy, it was set aside and the matter remitted for fresh decision after hearing the petitioner. en-us Thu, 12 Feb 2015 00:00:00 +0530 Sun, 17 Jul 2022 17:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303362 A refusal to consider a petitioner's duty credit entitlement under a revised export policy was unsustainable because the order did not address the effect of Public Notice No. 69/2004-09 dated 07.04.2005, which amended paragraph 3.2.6-A of the Export-Import Policy, 2002-07. The HC held that the authority was required to give reasons showing why the amended policy did not apply and why the earlier base-year recognition requirement still governed the claim. As the order lacked adequate reasons and did not reflect proper consideration of the amended policy, it was set aside and the matter remitted for fresh decision after hearing the petitioner. Case-Laws Customs Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303362