https://www.taxtmi.com/caselaws?id=434310 DTA sale entitlement under Para 9.9(b) of the EXIM Policy 1997-2002 was to be computed without excluding deemed exports where the policy and application format did not draw that distinction at the relevant time. The Court noted that DTA sales against foreign exchange had been treated on par with physical exports for concessional duty purposes, and a later administrative clarification could not defeat an entitlement already worked out and implemented. A show cause notice and subsequent permission-review action issued after the arrangement had been acted upon and after a long lapse of time were therefore unsustainable on merits, and the demand and review orders could not stand. en-us Tue, 15 Nov 2022 00:00:00 +0530 Wed, 22 Feb 2023 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434310 DTA sale entitlement under Para 9.9(b) of the EXIM Policy 1997-2002 was to be computed without excluding deemed exports where the policy and application format did not draw that distinction at the relevant time. The Court noted that DTA sales against foreign exchange had been treated on par with physical exports for concessional duty purposes, and a later administrative clarification could not defeat an entitlement already worked out and implemented. A show cause notice and subsequent permission-review action issued after the arrangement had been acted upon and after a long lapse of time were therefore unsustainable on merits, and the demand and review orders could not stand. Case-Laws Central Excise Tue, 15 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434310