https://www.taxtmi.com/caselaws?id=440800 Interference with a writ court's grant of duty drawback under the Special Economic Zone regime is limited to jurisdictional error, breach of natural justice, an apparent error of law, or findings that are perverse, grossly unreasonable or unconscionable. The court accepted that the unit functioned as part of the same enterprise, allowed intra-entity transfer of goods for manufacture, and treated the payment mechanism for domestic tariff area procurement as substantial compliance with the SEZ Rules. As the factual findings were plausible and supported by the record, the appellate court declined to reappreciate evidence and left the drawback order undisturbed. en-us Tue, 25 Jul 2023 00:00:00 +0530 Fri, 30 Jan 2026 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440800 Interference with a writ court's grant of duty drawback under the Special Economic Zone regime is limited to jurisdictional error, breach of natural justice, an apparent error of law, or findings that are perverse, grossly unreasonable or unconscionable. The court accepted that the unit functioned as part of the same enterprise, allowed intra-entity transfer of goods for manufacture, and treated the payment mechanism for domestic tariff area procurement as substantial compliance with the SEZ Rules. As the factual findings were plausible and supported by the record, the appellate court declined to reappreciate evidence and left the drawback order undisturbed. Case-Laws Customs Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440800