https://www.taxtmi.com/caselaws?id=33625 Entitlement to export credit under the Passbook Scheme for goods manufactured under a loan licence was left unresolved because the record before the Court was incomplete, with the Designated Authority file and the High Court counter-affidavit not available. The Court therefore declined to decide the substantive claim, set aside the Designated Authority's rejection and the High Court's dismissal, and remitted the matter for fresh de novo determination. The competent Authority must hear both sides, consider afresh whether such goods qualify the exporter for Passbook Scheme benefits, and decide the claim within six months. All issues were left open for that decision. en-us Wed, 01 Apr 2009 00:00:00 +0530 Sat, 30 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33625 Entitlement to export credit under the Passbook Scheme for goods manufactured under a loan licence was left unresolved because the record before the Court was incomplete, with the Designated Authority file and the High Court counter-affidavit not available. The Court therefore declined to decide the substantive claim, set aside the Designated Authority's rejection and the High Court's dismissal, and remitted the matter for fresh de novo determination. The competent Authority must hear both sides, consider afresh whether such goods qualify the exporter for Passbook Scheme benefits, and decide the claim within six months. All issues were left open for that decision. Case-Laws Customs Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33625